Time apportionment
Language: English Series: Property Finance ; April 1993, 47(1)Publication details: 1993Subject(s): Summary: Discusses the implications of a test case referred from the CA to HL "Smith v Schofield" raising the question of whether time apportionment should be applied before or after indexation relief when calculating capital gains tax on assets and property purchased before the introduction of the tax in April 1965. Worked example.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS48514 (Browse shelf(Opens below)) | 1 | Available | 67187-1001 |
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Discusses the implications of a test case referred from the CA to HL "Smith v Schofield" raising the question of whether time apportionment should be applied before or after indexation relief when calculating capital gains tax on assets and property purchased before the introduction of the tax in April 1965. Worked example.