| 000 | 00976cab a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS39785 | ||
| 008 | 090401t1988 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u18960 | ||
| 041 | _aeng | ||
| 100 | _aParnell, N. | ||
| 245 | _aMaster of Arts | ||
| 260 | _c1988 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v121(3166) 16 September 1988, 544-546(3) |
||
| 520 | _aExplains why the valuation of chattels can be such a difficult task, outlining the requirements and basis for valuation, auctions as a guide to determining the true market value, the Inland Revenue `s position with regard to sales of chattels, retrospective valuations for capital gains tax and no sales. Also briefly highlights other factors which play a part in the valuation process; rarity, artistic merit, size, subject matter, art historical importance, provenance, condition, fashion and comparables. | ||
| 650 | _aCHRISTIES | ||
| 690 | _aRATING AND VALUATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c12615 _d12615 |
||