Revenue loses tax test case on heirlooms
Language: English Series: Independent ; 7 February 1992, 22 | Accountancy ; 13 February 1992, 8(1)Publication details: 1992Subject(s): Summary: Discusses the implications of a recent CA test case Smith v Schofield decision concerning Inland Revenue rules for calculating capital gains tax on antiques and other assets purchased prior to the tax being introduced in April 1965.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2807-62 (Browse shelf(Opens below)) | 1 | Available | 33509-1001 |
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Discusses the implications of a recent CA test case Smith v Schofield decision concerning Inland Revenue rules for calculating capital gains tax on antiques and other assets purchased prior to the tax being introduced in April 1965.