| 000 | 01004cam a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS68069 | ||
| 008 | 040723n2004 000 0 eng u | ||
| 035 | _a(Sirsi) u126917 | ||
| 245 | _aCapital gains tax and disposal dates | ||
| 260 | _c2004 | ||
| 490 |
_aFarm Tax Brief _v19(6) July 2004, 3-4(2) |
||
| 520 | _aDiscusses the use of options in the disposal of property in relation to the case "Jerome v Kelly (HMIT)" ([2004] UKHL 25, Abs67879) which concerned the correct assessment of Capital Gains Tax liability on the disposal of land with development prospects. Options are not binding contracts for sale, with the grantee free to walk away and an intending purchaser bound into a contract only if the designated conditions are met. | ||
| 590 | _aABS | ||
| 590 | _aABS | ||
| 650 | _aJEROME V KELLY (HMIT) | ||
| 650 | _aCAPITAL GAINS TAX ACT 1979 | ||
| 650 | _aDISPOSALS | ||
| 650 | _aINTERESTS IN LAND | ||
| 650 | _aDISPOSAL OF PROPERTY | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 999 |
_c117765 _d117765 |
||