000			01364cab a22003255a 4500
001			L144447
008			080721e20080717xxk f v 000 0 eng d
035			_a(Sirsi) u144447
041	0		_aeng
100	1		_aMcKie, Simon
245	0	0	_aMystery of the underwood
260			_c2008
490		0	_aTaxation _v161(4165) 17 July 2008, 58-61(4)
520			_aFirst in a series of two articles (see L144656), examines the disposal for capital gains tax purposes in light of the decision in Underwood v CRC. Points out that there is no legal definition of a disposal. Considers whether or not the transfer of beneficial ownership amounts to a disposal. Also looks at the treatment of transfers of assets into a trust; the nature of a promissory contract and the case of Jerome v Kelly. Detailed discussion of Underwood case.
590			_aKA
650	2	4	_aUNDERWOOD V CRC
650	2	4	_aJEROME V KELLY (HMIT)
650	2	4	_aTAXATION OF CHARGEABLE GAINS ACT 1992
650	2	4	_aCAPITAL GAINS TAX
650	2	4	_aKIRBY V THORN EMI PLC
650	2	4	_aBERRY V WARNETT
650	2	4	_aPAINE V MELLER
650	2	4	_aBROOME V MONCK
650	2	4	_aWALL V BRIGHT
650	2	4	_aLYSAGHT V EDWARDS
650	2	4	_aCHANG V REGISTRAR OF TITLES
651		4	_aUnited Kingdom _y
690			_aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
942			_n0
999			_c80468 _d80468