Mystery of the underwood (Record no. 80468)

MARC details
000 -LEADER
fixed length control field 01364cab a22003255a 4500
001 - CONTROL NUMBER
control field L144447
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080721e20080717xxk f v 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u144447
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name McKie, Simon
245 00 - TITLE STATEMENT
Title Mystery of the underwood
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 161(4165) 17 July 2008, 58-61(4)
520 ## - SUMMARY, ETC.
Summary, etc. First in a series of two articles (see L144656), examines the disposal for capital gains tax purposes in light of the decision in Underwood v CRC. Points out that there is no legal definition of a disposal. Considers whether or not the transfer of beneficial ownership amounts to a disposal. Also looks at the treatment of transfers of assets into a trust; the nature of a promissory contract and the case of Jerome v Kelly. Detailed discussion of Underwood case.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element UNDERWOOD V CRC
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element JEROME V KELLY (HMIT)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element KIRBY V THORN EMI PLC
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BERRY V WARNETT
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PAINE V MELLER
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BROOME V MONCK
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WALL V BRIGHT
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LYSAGHT V EDWARDS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CHANG V REGISTRAR OF TITLES
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL 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 21/07/2008   L144447 144447-1001 06/08/2019 1 06/08/2019 Journal article