000			00951cab a2200241 4500
001			WB2807-63
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u33516
041			_aeng
245			_aWasting asset
260			_c1991
350			_a0
490			_aEstates Gazette Case Summaries _v1991 EGCS 8(2) (8 February 1992)
520			_aIn "Lewis v Inland Revenue Commissioners" ChD 16 January 1992, the court upheld the IRC argument that capital gains tax computation on the disposal of a leasehold interest in a house inherited by the appellant and his sister should be on the basis of a wasting asset under s37 and Schedule 3 to the Capital Gains tax 1979. Appeal dismissed.
650			_aCAPITAL GAINS TAX ACT 1979
650			_aCAPITAL GAINS TAX
650			_aLEASEHOLD INTEREST
650			_aLEASEHOLD REFORM ACT 1967
650			_aWASTING ASSET
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c22386 _d22386