MARC details
| 000 -LEADER |
|---|
| fixed length control field |
00950cam a2200181 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
X106687 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
000000n2000 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(Sirsi) u106687 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Taxation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2000 |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
Estates Gazette Case Summaries |
| Volume/sequential designation |
[2000] EGCS 62 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"Garner (HMIT) v Pounds Shipowners & Shipbreakers Ltd; Garner (HMIT) v Pounds" HL 22 May 2000. Taxpayer granting option to buy land- Payment dependent upon taxpayer obtaining release from covenants. Release obtained for consideration of £90,000. Taxpayer receiving £399.750 - Whether £90,000 deductible for purposes of calculating chargeable gain. commissioners holding £90,000 deductible. High Court dismissing Revenue's appeal - Revenue's appeal allowed. Taxpayer appeal dismissed. (Taken from headnote) |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
OPTION TO PURCHASE |
| 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 |
| 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 |
