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Indexation: logic or law

By: Language: English Series: Solicitors` Journal ; 136(11) 20 March 1992, 274(1)Publication details: 1992Subject(s): Summary: Discusses indexation of capital gains tax computation following the "Smith (HMIT) v Schofield" ruling.

Discusses indexation of capital gains tax computation following the "Smith (HMIT) v Schofield" ruling.