| 000 | 00824cab a2200217 4500 | ||
|---|---|---|---|
| 001 | ABS48514 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u67187 | ||
| 041 | _aeng | ||
| 245 | _aTime apportionment | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aProperty Finance _vApril 1993, 47(1) |
||
| 520 | _aDiscusses the implications of a test case referred from the CA to HL "Smith v Schofield" raising the question of whether time apportionment should be applied before or after indexation relief when calculating capital gains tax on assets and property purchased before the introduction of the tax in April 1965. Worked example. | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aINDEXATION ALLOWANCE | ||
| 650 | _aTIME APPORTIONMENT | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c42046 _d42046 |
||