000 00596cab a2200193 4500
001 WB2548-54
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u16789
041 _aeng
245 _aTaxing partnership profits
260 _c1989
350 _a0
490 _aTimes
_v4/12/89 p20
520 _aIn Mackinlay v Arthur Young McClelland Moores & Co , HL 23 November 1989, it was held that relocation expenses paid to two partners out of partnership funds were not tax deductible.
650 _aTAX AVOIDANCE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c11104
_d11104