| 000 | 00923cab a2200289 4500 | ||
|---|---|---|---|
| 001 | ABS52205 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u65665 | ||
| 041 | _aeng | ||
| 100 | _aArgles, R. | ||
| 245 | _aOut of the frying pan | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v134(3485) 5 January 1995, 292-296(5) |
||
| 520 | _aDiscusses "Glenrothes Development Corporation v Inland Revenue Commissioners" which concerned the proper charge to VAT on stamp duty on a conveyance or transfer of land and considers the decision`s effect on capital gains tax computations. | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aCONVEYANCING | ||
| 650 | _aPURCHASE PRICE | ||
| 650 | _aROLL-OVER RELIEF | ||
| 650 | _aSTAMP DUTY | ||
| 650 | _aTRADING PROFITS | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c40971 _d40971 |
||