000 00703cab a2200229 4500
001 ABS40892
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u26775
041 _aeng
100 _aNewth, J.T.
245 _aTrade or tax trap ?
260 _c1989
350 _a0
490 _aTaxation
_v123(3198) 4 May 1989, 128-132(4)
520 _aExamines the tax treatment of furnished holiday accommodation, and the benefits received in relation to income tax , corporation tax , capital gains tax and inheritance tax .
650 _aHOLIDAY LETTINGS
650 _aRETIREMENT RELIEF
650 _aROLL OVER RELIEF
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c18027
_d18027