Honeychurch v McKenna (Record no. 52393)

MARC details
000 -LEADER
fixed length control field 01375cab a2200289 4500
001 - CONTROL NUMBER
control field ABS58115
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1997 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u82947
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Honeychurch v McKenna
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1997
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating & Valuation Reporter
Volume/sequential designation [1997] RVR 270-280(11)
520 ## - SUMMARY, ETC.
Summary, etc. LT 14 March 1997. Inspector of Taxes M valued a freehold interest in 1.83ac of land at £55,000, deferred at 12% because it did not have the benefit of planning permission. Landowner and taxpayer H contended that the local plan allowed in 1982 (the determination date) for the land to be used for housing development at the local authorities` discretion (at the time the only localised plan was an out of date map that did not include the area in large scale development) and as the area was one of the most prime locations in Shropshire it would be likely to receive such planning permission. Hence, H adopted a value of £90,000. "Held" Market value at £53,000.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FREEHOLD INTEREST
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HONEYCHURCH V MCKENNA
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOPE VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOCAL PLAN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PLANNING PERMISSION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXES MANAGEMENT ACT 1970
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 05/01/1998
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS58115 82947-1001 06/08/2019 1 06/08/2019 Law report