| 000 | 00831cab a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS38014 | ||
| 008 | 090401t1987 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u8100 | ||
| 041 | _aeng | ||
| 100 | _aBarrett, M. | ||
| 245 | _aFarm dwellings | ||
| 260 | _c1987 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v119(3106) 17 July 1987, 337-338(2) |
||
| 520 | _aExamines the meaning of "farmhouse" for tax purposes as defined in Lindsay v IRC , Court of Session (First Division) (1953) 34 TC 289 and IRC v Whiteford and Sons , Court of Session (First Division), 2 May 1962. Also explains the provisions of capital gains tax for farm dwellings , with reference to Anderton (Inspector of Taxes) v Lamb , QBD (1984)55 TC 1. | ||
| 650 | _aAGRICULTURAL BUILDINGS ALLOWANCES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c4939 _d4939 |
||