| 000 | 00860cab a2200193 4500 | ||
|---|---|---|---|
| 001 | ABS39927 | ||
| 008 | 090401t1988 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u20116 | ||
| 041 | _aeng | ||
| 100 | _aWilliams, D. | ||
| 245 | 4 | _aThe Arthur Young case: tax free expenses for partners? | |
| 260 | _c1988 | ||
| 350 | _a0 | ||
| 490 |
_aLaw Society`s Gazette _v85(36) 5 October 1988, 19-21(3) |
||
| 520 | _aDiscusses the decision in MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores and Co , CA 29 January 1988, see Abstract 38865. Removal expenses were paid to two partners who agreed to relocate. The case considered whether or not such expenses were tax deductible in computing the company`s taxable profits under the Income and Corporation Taxes Act 1970 Sched D Case II . | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c13477 _d13477 |
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