Cash-rich companies

By:

Gunn, M

Language: English Series: Taxation ; 141(3662) 25 June 1998, 325-327(3)Publication details: 1998Subject(s):

Summary: Discusses the Special Commissioner`s decision in the case of "Barclays Bank Trust Co Ltd" relating to business property relief and the `excepted assets` test. Considers the position of cash-only businesses, investment businesses and individuals.

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Item type	Current library	Call number	Copy number	Status	Barcode
Journal article	London Journal article	ABS58963 (Browse shelf(Opens below))	1	Available	87235-1001

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Discusses the Special Commissioner`s decision in the case of "Barclays Bank Trust Co Ltd" relating to business property relief and the `excepted assets` test. Considers the position of cash-only businesses, investment businesses and individuals.

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