000			00966cab a2200217 4500
001			WB2815-48
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u73299
041			_aeng
245			_aRoll-over relief
260			_c1992
350			_a0
490			_aEstates Gazette Case Summaries _v(1992) EGCS 44(1) (4/4/92)
520			_a"Campbell Connelly & Co Ltd v Barnett (HM Inspector of Taxes)" ChD 11 March 1992. Having obtained the freehold of new premises, but being unable to occupy until later in the year when an underlease was acquired, the taxpayer applied to the inspectorate for the initial chargeable gain from the sale of old premises to be rolled over into the purchase costs, claiming relief which at court was disputed and dismissed.
650			_aCAMPBELL CONNOLLY V BARNETT (HMIT)
650			_aCAPITAL GAINS TAX ACT 1979 S115(1)
650			_aROLL-OVER RELIEF
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c46356 _d46356