000 00760cab a2200205 4500
001 ##L136422
008 070130n2007 000 0 eng u
035 _a(Sirsi) u136422
041 0 _aeng
100 1 _aStanyer, Ann
245 0 0 _aProbate practice
260 _c2007
490 0 _aSolicitors' Journal
_v151(1) 5 January 2007, 17-20(3)
520 _aFeature on owning and disposing of chattels in the context of wills. Looks at the sale of chattels and capital gains tax, chattels that are defined as heritage property (heritage chattels), pre-owned asset rules, and alternatives to paying the income tax charge.
590 _aKA
650 2 4 _aCAPITAL GAINS TAX
651 4 _aUnited Kingdom
_y
690 _aPROPERTY-PROPERTY TAXATION
942 _n0
999 _c78280
_d78280