000 00747cab a2200193 4500
001 WB2450-12
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u5476
041 _aeng
245 _aTax on compensation
260 _c1988
350 _a0
490 _aEGCS
_v(1988) 168
520 _aIn Pennine Raceway Ltd v Kirklees Metropolitan Borough Council CA 2 December 1988 it was held that compensation for loss of profits caused by the revocation of planning permission for the temporary use an airfield for drag racing , was subject to capital gains tax .
650 _aTAX
690 _aENVIRONMENTAL AND LAND CONSULTANCY-PLANNING AND DEVELOPMENT-COMPULSORY PURCHASE AND COMPENSATION
942 _n0
948 _c04/03/1997
999 _c3260
_d3260