Hitch and Stone (HM Inspector of Taxes) (Record no. 70502)

MARC details
000 -LEADER
fixed length control field 00971cam a2200193 4500
001 - CONTROL NUMBER
control field X118445
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020618n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u118445
245 ## - TITLE STATEMENT
Title Hitch and Stone (HM Inspector of Taxes)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Tax Cases
Volume/sequential designation [2002] TC 600-666(67)
520 ## - SUMMARY, ETC.
Summary, etc. CA 26 January 2001. Capital gains tax. Disposal of interest in land. Avoidance scheme. Sham. Sales of interests in land by complex scheme involving scheme deviser's companies. Documents in obscure and implete termsm some of which were never carried out. Company agreeing to sell interest it had not yet acquired. Whether shams. Whether true arrangment was that scheme deviser and his companies held proceeds of sale on bare trust for taxpayers. [Taken from journal abstract].
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HITCH V STONE (INSPECTOR OF TAXES)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAIN TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AVOIDANCE SCHEMES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SHAM
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 18/06/2002   X118445 118445-1001 06/08/2019 1 06/08/2019 Law report