| 000 | 01070cam a2200205 4500 | ||
|---|---|---|---|
| 001 | X111250 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u111250 | ||
| 245 | _aHatt v Newman | ||
| 260 | _c2001 | ||
| 490 |
_aTax Cases _v[2000] TC 462-471(10) |
||
| 520 | _aChD 20 January 2000. Capital gains tax. Disposal. Date of disposal. Conditional contract-Retirement relief. Extra-statutory concessions.Property partly used for haulage business and partly for furished lettings. Contract for sale becomming unconditional in year when contract made but completed in following year. Haulage business ended four years earlier. Whether disposal in earlier or late year. Whether retirement relief due. Whether extra-statutory concession applicable. Taxation of Chargeable Gains Act 1992 s28 and 163. (Taken from headnote) | ||
| 650 | _aHATT V NEWMAN | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aDISPOSAL | ||
| 650 | _aEXTRA STATUTORY CONCESSIONS | ||
| 650 | _aTAXATION OF CHARGEABLE GAINS ACT 1992 | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 999 |
_c66283 _d66283 |
||