| 000 | 00909cab a2200265 4500 | ||
|---|---|---|---|
| 001 | WB2807-62 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u33509 | ||
| 041 | _aeng | ||
| 245 | _aRevenue loses tax test case on heirlooms | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aIndependent _v7 February 1992, 22 |
||
| 490 |
_aAccountancy _v13 February 1992, 8(1) |
||
| 520 | _aDiscusses the implications of a recent CA test case Smith v Schofield decision concerning Inland Revenue rules for calculating capital gains tax on antiques and other assets purchased prior to the tax being introduced in April 1965. | ||
| 650 |
_aArts and antiques _96217 |
||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aFINE ARTS | ||
| 650 | _aINDEXATION ALLOWANCE | ||
| 650 | _aTIME-APPORTIONMENT | ||
| 690 |
_aArts and antiques _96217 |
||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c22381 _d22381 |
||