CGT private residence exemption - extent of garden or grounds (Record no. 64575)

MARC details
000 -LEADER
fixed length control field 00730cam a2200217 4500
001 - CONTROL NUMBER
control field ABS62806
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u108109
245 ## - TITLE STATEMENT
Title CGT private residence exemption - extent of garden or grounds
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 15(8) August 2000, 61-63(3)
520 ## - SUMMARY, ETC.
Summary, etc. Considers whether CGT private residence exemption extends to gardens or grounds over 0.5 hectares. Uses case law to demonstrate how the courts have dealt with this issue.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 PRIVATE RESIDENCE EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GARDENS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PERMITTED AREA
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ENJOYMENT
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 01/09/2000   ABS62806 108109-1001 06/08/2019 1 06/08/2019 Journal article