000 00770cab a2200217 4500
001 X3152
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u28761
041 _aeng
245 _aChaloner (HMIT) v Pellipar Investments Ltd
260 _c1996
350 _a0
490 _aNew Property Cases
_v(1996) NPC 23, (2)
520 _aCapital Gains Act 1979. Taxation of Chargeable Gains Act 1992. Value of development of a site. Was a `capital sum` received as consideration for the use or exploitation os assets? NOT TO BE PHOTOCOPIED
650 _aCAPITAL GAINS ACT 1979
650 _aCHALONER (HMIT) V PELLIPAR INVESTMENTS LTD
650 _aTAXATION OF CHARGEABLE GAINS ACT 1992
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c19341
_d19341