Barrett (HMIT) v Powell (Record no. 54593)

MARC details
000 -LEADER
fixed length control field 01307cab a2200253 4500
001 - CONTROL NUMBER
control field ABS58810
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1998 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u86700
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Barrett (HMIT) v Powell
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1998
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation [1998] 22 EG 155-157(3)
520 ## - SUMMARY, ETC.
Summary, etc. ChD 3 February 1998. P occupied and farmed a large holding, which he part owned, part held licence, and part tenanted. P surrendered the tenanted land upon a service of notice to quit, but continued to hold the land under licence, receiving £120,000. This licence expired on 29 September 1991, with the rest of the farming operations ceasing on 5 April 1993, and the business closing on 5 April 1993. P was assessed for capital gains tax in respect of the chargeable gain on the £120,000. His appeal to the General Commissioners was allowed on the basis that the business continued after the surrender was different to that previous. Appeal by the inspector of taxes allowed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL HOLDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BARRETT (HMIT) V POWELL
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 CHARGEABLE GAIN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1985 S69(2)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RETIREMENT RELIEF
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) 09/06/1998
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS58810 86700-1001 06/08/2019 1 06/08/2019 Law report