Forty years on... (Record no. 75993)

MARC details
000 -LEADER
fixed length control field 01337cab a2200253 4500
001 - CONTROL NUMBER
control field ##L131230
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 051010n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u131230
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Jeffery, David
245 00 - TITLE STATEMENT
Title Forty years on...
260 3# - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 155(4024) 8 September 2005, 632-633(2)
520 ## - SUMMARY, ETC.
Summary, etc. Highlights some tax planning points pertaining to Capital Gains Tax main residence relief. Only or main residence relief has been around for 40 years and is now embodied in the Capital Gains Tax Act 1992 ss222 et seq. Seeks to clarify some common misconceptions in particular with regard to the so-called election by means of which a tax payer can determine which of his residences will qualify for relief. Advises that any individual with more than one residence should in nearly all cases submit a s222(5) notice to determine which is his main residence and that taxpayers should make elections within the two year period limit on retrospection.
590 ## - LOCAL NOTE (RLIN)
Local note IKA111005
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX ACT 1992 S222(5)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX ACT 1992
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GRIFFIN V CRAIG-HARVEY
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HUGHES V VINER
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GOODWIN V CURTIS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FROST V FELTHAM
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 10/10/2005   L131230 131230-1001 06/08/2019 1 06/08/2019 Journal article