| 000 | 01033cab a2200253 4500 | ||
|---|---|---|---|
| 001 | WB3208-46 | ||
| 008 | 090401t1996 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u34620 | ||
| 041 | _aeng | ||
| 245 | _aChaloner (Inspector of Taxes) v Pellipar Investments Ltd | ||
| 260 | _c1996 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v22 February 1996, 38(1) |
||
| 520 | _a"Chaloner (Inspector of Taxes) v Pellipar Investments Ltd" QBD 16 February 1996. Provisions of Capital Gains Tax Act 1979 s20 (now reenacted as Taxation of Chargeable Gains Act 1992 s22) on disposal where capital sums derived from assets, did not apply to the receipt by a landowner of `moneys worth` in exchange for the grant of lease of land. (taken from report) | ||
| 650 | _aASSETS | ||
| 650 | _aCAPITAL GAINS TAX ACT 1979 S20 | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aCHALONER V PELLIPAR INVESTMENTS | ||
| 650 | _aLEASES | ||
| 650 | _aTAXATION OF CHARGEABLE GAINS ACT 1992 S22 | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c22902 _d22902 |
||