Jerome v Kelly (HMIT) (Record no. 72208)

MARC details
000 -LEADER
fixed length control field 01849cam a2200241 4500
001 - CONTROL NUMBER
control field ABS66484
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030304n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121500
245 ## - TITLE STATEMENT
Title Jerome v Kelly (HMIT)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation [2003] 24 EG 163-171(9)
520 ## - SUMMARY, ETC.
Summary, etc. [2002] EWCA Civ 1879, 20 December 2002. In 1987, the respondent (J) and his brother contracted to sell land that they held on trust for themselves and J's wife as tenants in common. In 1988 J transferred part of their beneficial interests in the land to the trustees of two overseas settlements. An issue arose as to the capital gains tax (CGT) payable by J in respect of the sale. The Inland Revenue (IR) assessed J to CGT on the gains referable to the proceeds of the sale based upon the Capital Gains Tax Act 1979 s27(1). The High Court allowed J's appeal against the assessment on the grounds that the matters deemed under s27(1) of the 1979 Act were confined to the time of the disposal and not to the parties to it or the subject matter of it. IR appealed. CA held that IR was correct in its initial assessment. S27(1) of the 1979 Act applied to disposals under the 1987 contract which effected the completion of the sale. In accordance with s46(1) J was one of the vendors for CGT purposes. Appeal allowed. View judgment at www.courtservice.gov.uk
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 JEROME V KELLY (HMIT)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX ACT 1979 S27(1)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DISPOSALS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERESTS IN LAND
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2002/1879.html&query=Jerome+and+v+and+Kelly&method=boolean">https://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2002/1879.html&query=Jerome+and+v+and+Kelly&method=boolean</a>
Public note View the judgment free of charge at www.bailii.org
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
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    Dewey Decimal Classification     London London Journals 04/03/2003   ABS66484 121500-1001 06/08/2019 1 06/08/2019 Law report