| 000 | 00844cab a2200253 4500 | ||
|---|---|---|---|
| 001 | WB2809-51 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u44251 | ||
| 041 | _aeng | ||
| 245 | _aCGT - What is an asset? | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v7 (2) February 1992, 15(1) |
||
| 520 | _aDefines the term `asset` for capital gains tax purposes. Refers to case law "Marren v Ingles" (1990 STC 500) and "Lewis v Walters" (1992 STI 58) (see WB2805-75). | ||
| 650 | _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aLEASEHOLD REFORM ACT 1967 | ||
| 650 | _aLEWIS V WALTERS | ||
| 650 | _aMARREN V INGLES | ||
| 690 | _aLANDLORD AND TENANT-AGRICULTURAL TENANCIES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c28204 _d28204 |
||