| 000 | 00870cam a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS65781 | ||
| 008 | 020716n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u118854 | ||
| 100 | _aNewth, J | ||
| 245 | 4 | _aThe holiday business | |
| 260 | _c2002 | ||
| 490 |
_aTaxation _v149(3857) 16 May 2002, 180-181(2) |
||
| 520 | _aDiscusses the taxation treatment of holiday caravans and furnished holiday lettings. Explains how both types of holiday accommodation fare in relation to income tax, captial gains tax and value added tax. Concludes that some tax anomalies still exist, particularly within the inheritance tax legislation and practice. Case law. | ||
| 590 | _aABS | ||
| 650 | _aHOLIDAY LETTINGS | ||
| 650 | _aCARAVANS | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c70738 _d70738 |
||