| 000 | 00903cab a2200253 4500 | ||
|---|---|---|---|
| 001 | WB2913-60 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u41818 | ||
| 041 | _aeng | ||
| 245 | _aTaxpayer loses CGT case | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aAntiques Trade Gazette _v(1081) 3 April 1993, 1(1) |
||
| 520 | _aIn "Smith (Inspector of Taxes) v Schofield" HL 11 March 1993 the previous decision in favour of the taxpayer (WB2807-62) was overthrown. This test case provides an important ruling on the application of indexation allowances in capital goods resulting from the sale of antiques. | ||
| 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 |
_c26847 _d26847 |
||