| 000 | 00914cab a2200289 4500 | ||
|---|---|---|---|
| 001 | ABS44905 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u49817 | ||
| 041 | _aeng | ||
| 100 | _aRayney, P. | ||
| 245 | _aProperty disposals 1: Trading or investment? | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aAccountancy _v105(1175) July 1991, 86-87(2) |
||
| 520 | _aFirst of a series of articles outlining the basic tax treatment of a property disposal, treating it either as a trading or an investment transaction . | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 650 |
_aCompulsory purchase _96228 |
||
| 650 | _aPRINCIPAL PRIVATE RESIDENCE RELIEF | ||
| 650 |
_aRESIDENTIAL PROPERTY _96266 |
||
| 650 | _aROLL-OVER RELIEF | ||
| 650 | _aTAX RELIEF | ||
| 650 | _aTRADING TRANSACTION | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c31197 _d31197 |
||