000 00757cab a2200181 4500
001 L129674
008 050510n2005 000 0 eng u
035 _a(Sirsi) u129674
041 _aeng
100 _aChamberlain, Emma
245 4 _aThe next stage
260 _c2005
490 _aTaxation
_v155(4005) 28 April 2005, 102-105(4)
520 _aA practical look at the Inland Revenue's guidance notes on pre-owned assets income tax. The guidance notes and the Regulations were published in March. The article summarises the main practical points and highlights problem areas that may affect clients. Includes examples. Concludes that many areas still need clarification.
590 _aIKA190505
690 _aPROPERTY-PROPERTY TAXATION
942 _n0
999 _c75208
_d75208