| 000 | 00752cam a2200181 4500 | ||
|---|---|---|---|
| 001 | X116158 | ||
| 008 | 020107n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u116159 | ||
| 245 | _aPurves v Harrison | ||
| 260 | _c2001 | ||
| 490 |
_aTax Cases _v[2002] 73 TC 390-405(16) |
||
| 520 | _aChD 2 November 2000. Capital gains tax. Retirement relief. Disposal of business. Sale of business premises. Premises still occupied under licence and with promise of lease. Other assets of business sold nine months later to different purchaser. Whether single disposal as sales connected. Finance Act 1985 s69. | ||
| 650 | _aPURVES V HARRISON | ||
| 650 | _aRETIREMENT RELIEF | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 999 |
_c69193 _d69193 |
||