000 00755cab a2200229 4500
001 WB2946-41
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u87973
041 _aeng
245 _aSale of property
260 _c1993
350 _a0
490 _aEstates Gazette Case Summaries
_v1993 EGCS 197 (4/12/93)
520 _a"Campbell Connelly & Co Ltd v Barnett (HMIT)" CA 22 November 1993. Dismissed a claim for rollover tax relief on transfer of business to new premises under Capital Gains Tax Act 1979 s115.
650 _aCAPITAL GAINS TAX ACT 1979 S115(1)
650 _aCHARGABLE GAINS
650 _aCORPORATION TAX
650 _aROLLOVER RELIEF
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c55531
_d55531