000 00706cab a2200193 4500
001 WB2350-35
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u73037
041 _aeng
245 _aTax premium
260 _c1987
350 _a0
490 _aTimes
_v16/12/87 p32
520 _aIt was held in Clarke (Inspector of Taxes) v United Real (Moorgate) Ltd ChD 9 December 1987, that payments by a lessee pursuant to an agreement for a 99 year lease ... were to be brought into account for the purposes of ascertaining the lessor`s corporation tax liability on chargeable gains.
650 _aCAPITAL GAINS TAX ACT 1979
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c46182
_d46182