| 000 | 00723cab a2200181 4500 | ||
|---|---|---|---|
| 001 | WB2428-41 | ||
| 008 | 090401t1988 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u63098 | ||
| 041 | _aeng | ||
| 245 | _aNo income tax on single land-tip fee | ||
| 260 | _c1988 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v14/7/88 p43 |
||
| 520 | _aIn McClure (Inspector of Taxes) v Petre , QBD 13 July 1988, it was held that a once-and-for-all payment received by a landowner for allowing motorway contractors to tip sub-soil on a part of his property was not assessable to income tax . Such a sum is outside the charge to tax under Income and Corporation Taxes Act 1970 s67 . | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c39224 _d39224 |
||