Further into the Underwood
Language: English Series: Taxation ; 162(4166) 24 July 2008, 82-84(2)Publication details: 2008Subject(s):- UNDERWOOD V CRC
- JEROME V KELLY (HMIT)
- TAXATION OF CHARGEABLE GAINS ACT 1992
- CAPITAL GAINS TAX
- KIRBY V THORN EMI PLC
- BERRY V WARNETT
- PAINE V MELLER
- BROOME V MONCK
- WALL V BRIGHT
- LYSAGHT V EDWARDS
- CHANG V REGISTRAR OF TITLES
- United Kingdom --
- PROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L144656 (Browse shelf(Opens below)) | 1 | Available | 144656-1001 |
Browsing London shelves, Shelving location: Journal article Close shelf browser (Hides shelf browser)
Second of two articles (see L144447) on the High Court decision in Underwood v CRC which concerned the nature of a disposal for capital gains tax purposes. Considers the important implications of the case for bed and breakfast and sub-sale transactions. Discusses the contradictions in the case. Asks whether or not there was a sub-sale. Readers are referred to the first article for the facts of the case.