Garner (HMIT) v Pounds Shipowners & Shipbreakers Ltd and another (Record no. 64588)

MARC details
000 -LEADER
fixed length control field 01096cam a2200205 4500
001 - CONTROL NUMBER
control field ABS62810
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u108142
245 ## - TITLE STATEMENT
Title Garner (HMIT) v Pounds Shipowners & Shipbreakers Ltd and another
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation [2000] 34 EG 84-87(4)
520 ## - SUMMARY, ETC.
Summary, etc. HL 18 May 2000. Appellant taxpayers had each granted options to purchase land on identical terms. Appeals considered and decided on facts concerning the first company, P. Company secured the release of two restrictive covenants by paying £90,000. Revenue assessed the company to tax on the basis that the consideration for the disposal was £399,750. P contended that the £90,000 should be set off against the disposal consideration. CA rejected these contentions. Appellants appealed. Appeals dismissed.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESTRICTIVE COVENANTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GARNER (HMIT) V POUNDS SHIPOWNERS & SHIPBREAKERS LTD AND ANOTHER
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 OPTION PRICE
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 04/09/2000   ABS62810 108142-1001 06/08/2019 1 06/08/2019 Law report