000 00763cab a2200265 4500
001 ABS46171
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u57050
041 _aeng
100 _aPickering, J.C.G.
245 _aIndexation: logic or law
260 _c1992
350 _a0
490 _aSolicitors` Journal
_v136(11) 20 March 1992, 274(1)
520 _aDiscusses indexation of capital gains tax computation following the "Smith (HMIT) v Schofield" ruling.
650 _aArts and antiques
_96217
650 _aCAPITAL GAINS TAX
650 _aFURNITURE
650 _aINDEXATION ALLOWANCES
650 _aTIME-APPORTIONMENT
690 _aArts and antiques
_96217
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c34783
_d34783