| 000 | 00883cab a2200205 4500 | ||
|---|---|---|---|
| 001 | WB3042-85 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u81307 | ||
| 041 | _aeng | ||
| 245 | _aMove north, pay more | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aFinancial Times _v5 November 1994, IX(1) |
||
| 520 | _aDiscusses a tax anomaly which affects relocated employees, who will not be taxed on benefits provided by an employer to help sell existing homes so long as the benefit is provided after the employee`s `beneficial interest` in the property has been transfered. But, in Scotland beneficial interest in property is not deemed to pass from the owner until the change in ownership is recorded at the Land registry. | ||
| 650 | _aBENEFICIAL INTEREST | ||
| 650 | _aRELOCATION ALLOWANCES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c51228 _d51228 |
||