CGT roll-over relief - taking asset into use (Record no. 9948)

MARC details
000 -LEADER
fixed length control field 00719cab a2200229 4500
001 - CONTROL NUMBER
control field ABS55256
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1996 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u15211
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title CGT roll-over relief - taking asset into use
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1996
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 11(2) February 1996, 12-13(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses case law in the context of Capital Gains Tax roll-over relief. Reflects on `new asset` taken into use for trade `on acquisition`.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAMPBELL CONNELLY V BARNETT
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 MILTON V CHIVERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ROLE-OVER RELIEF
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
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/09/1999   ABS55256 15211-1001 06/08/2019 1 06/08/2019 Journal article