| 000 | 00727cab a2200181 4500 | ||
|---|---|---|---|
| 001 | ABS45068 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u50816 | ||
| 041 | _aeng | ||
| 245 | _aKirkham v Williams (Inspector of Taxes) | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aWeekly Law Reports _v(1991) 1 WLR 863-879(17) |
||
| 520 | _aCA 24 May 1991. It was held that the taxpayer bought land, which he developed and sold, as a capital asset of his business and not as trading stock. Therefore profit from the sale was not trading profit within Income and Corporation Taxes Act 1970 s109 and to be assessed for tax under Schedule D Case 1. | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c31718 _d31718 |
||