Hatt v Newman (Record no. 66283)

MARC details
000 -LEADER
fixed length control field 01070cam a2200205 4500
001 - CONTROL NUMBER
control field X111250
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u111250
245 ## - TITLE STATEMENT
Title Hatt v Newman
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Tax Cases
Volume/sequential designation [2000] TC 462-471(10)
520 ## - SUMMARY, ETC.
Summary, etc. ChD 20 January 2000. Capital gains tax. Disposal. Date of disposal. Conditional contract-Retirement relief. Extra-statutory concessions.Property partly used for haulage business and partly for furished lettings. Contract for sale becomming unconditional in year when contract made but completed in following year. Haulage business ended four years earlier. Whether disposal in earlier or late year. Whether retirement relief due. Whether extra-statutory concession applicable. Taxation of Chargeable Gains Act 1992 s28 and 163. (Taken from headnote)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HATT V NEWMAN
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 DISPOSAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXTRA STATUTORY CONCESSIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journals 05/03/2001   X111250 111250-1001 06/08/2019 1 06/08/2019 Law report