000			01011cab a2200217 4500
001			##L132197
008			060117n2006 000 0 eng u
035			_a(Sirsi) u132197
041	0		_aeng
100	1		_aCurtis, Richard
245	0	0	_aPieces of property pie
260			_c2006
490		0	_aTaxation _v156(4039) 5 January 2006, 330-333(4)
520			_aExamines some of the ingredients of property taxation. These include the use of the Capital Gains Tax main residence exemption, IR35 and transfers of goodwill. Special reference is made as to whether the division of property that was co-owned by people who were not married should be divided between them for tax purposes. Both civil partners and adult children and parents situations are reviewed in relation to taxation under co-ownership legislation.
590			_aIKA170106
650	2	4	_a1837
650	2	4	_aINCOME TAX TRADING AND INCOME ACT 2005 S270
650	2	4	_aKEYWORD WITH CASES
690			_aPROPERTY-PROPERTY TAXATION
942			_n0
999			_c76363 _d76363