000			01309cab a22003255a 4500
001			L144656
008			080804e20080724xxk f v 000 0 eng d
035			_a(Sirsi) u144656
041	0		_aeng
100	1		_aMcKie, Simon
245	0	0	_aFurther into the Underwood
260			_c2008
490		0	_aTaxation _v162(4166) 24 July 2008, 82-84(2)
520			_aSecond of two articles (see L144447) on the High Court decision in Underwood v CRC which concerned the nature of a disposal for capital gains tax purposes. Considers the important implications of the case for bed and breakfast and sub-sale transactions. Discusses the contradictions in the case. Asks whether or not there was a sub-sale. Readers are referred to the first article for the facts of the 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			_c80534 _d80534