CGT - small disposals of land (Record no. 69937)

MARC details
000 -LEADER
fixed length control field 00946cam a2200205 4500
001 - CONTROL NUMBER
control field ABS65290
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020409n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u117400
245 ## - TITLE STATEMENT
Title CGT - small disposals of land
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 17(2) March 2002, 1-3(3)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the Special Capital Gains Tax rules for small part disposals of land. Originally thought to only postpone the tax charge, it may become a tax charge exempted or reduced under certain conditions. The Small Part Disposals Relief contains too many discouragements but TCGA 1992 s242 is available for disposals to anyone but with some restrictions. Discusses the options available within these restrictions and an example.
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 PART DISPOSAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAND DISPOSAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992 S242
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 09/04/2002   ABS65290 117400-1001 06/08/2019 1 06/08/2019 Journal article