| 000 | 00999cab a2200289 4500 | ||
|---|---|---|---|
| 001 | ABS58963 | ||
| 008 | 090401t1998 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u87235 | ||
| 041 | _aeng | ||
| 100 | _aGunn, M. | ||
| 245 | _aCash-rich companies | ||
| 260 | _c1998 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v141(3662) 25 June 1998, 325-327(3) |
||
| 520 | _aDiscusses the Special Commissioner`s decision in the case of "Barclays Bank Trust Co Ltd" relating to business property relief and the `excepted assets` test. Considers the position of cash-only businesses, investment businesses and individuals. | ||
| 650 | _aBUSINESS PROPERTY RELIEFS | ||
| 650 | _aCASH HOLDINGS | ||
| 650 | _aEXCEPTED ASSETS | ||
| 650 | _aINHERITANCE TAX ACT 1984 S105 | ||
| 650 | _aINHERITANCE TAX ACT 1984 S112 | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aINVESTMENT BUSINESS | ||
| 650 | _aO`NEILL AND BRENNAN CONSTRUCTION LTD V JOWETT | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c07/07/1998 | ||
| 999 |
_c55006 _d55006 |
||