000			00803cam a2200229 4500
001			ABS68687
008			050125n2005 000 0 eng u
035			_a(Sirsi) u128603
100			_aHodge, P.
245		2	_aA substantial qualification
260			_c2005
490			_aTaxation _v154(3991) 20 January 2005, 370-372(3)
520			_aExplains the issue of substantial effect in business asset taper relief in the context of a company's activities and how these are being viewed by the Inland Revenue. Includes case studies.
590			_aABS
590			_aABS
650			_aBUSINESS ASSET TAPER RELIEF
650			_aTAXATION OF CHARGEABLE GAINS ACT 1992
650			_aFARMER AND ANOTHER (EXECUTORS OF FARMER, DECEASED) V CIR
690			_aTAXATION
700			_aReid, M.
942			_n0
999			_c118485 _d118485