Watton (HM Inspector of Taxes) v Tippett (Record no. 55095)

MARC details
000 -LEADER
fixed length control field 01567cab a2200265 4500
001 - CONTROL NUMBER
control field ABS59117
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) u87350
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Watton (HM Inspector of Taxes) v Tippett
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 Tax Cases
Volume/sequential designation [1998] TC 491-509(19)
520 ## - SUMMARY, ETC.
Summary, etc. CA 22 May 1997. T purchased property and spent money on improving it. Later he partitioned the property into two, and in 1989 sold part at a profit. T successfully appealed against an assessment to capital gains tax in respect of that part disposal, claiming roll-over relief under Capital Gains Tax Act 1979 s 115, on the basis that the gains arising on that part disposal should be set off against the residue of expenditure attributable to the retained part of the premises. The Crown successfully appealed on the grounds that roll-over relief was not available, as a part disposal of an asset is to be treated as a disposal of the asset and, it could not be said that any quantifiable part of those proceeds had been `applied` in the acquisiton of the retained part. T`s appeal to the CA was dismissed on the basis that there must be an acquisition of assets other than the assets disposed of.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAMPBELL CONNELLY V BARNETT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX ACT 1979 S115
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ENHANCEMENT EXPENDITURE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NEW ASSETS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OLD ASSETS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PART DISPOSAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ROLL OVER 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) 13/07/1998
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   ABS59117 87350-1001 06/08/2019 1 06/08/2019 Law report