000 00902cab a22002055a 4500
001 L148310
008 090902e20090822xxk g 000 0 eng d
035 _a(Sirsi) u148310
041 0 _aeng
100 1 _aLall, Tarlochan
245 0 0 _aBe prepared or lose a pretty penny
260 _c2009
490 _aEstates Gazette
_v(0933) 22 August 2009, 60-61(2)
520 _aCharities considering the sale and disposal of land and property need to be aware of complex taxation issues. Income and Corporation Taxes Act 1988 s776 and capital gains issues are discussed in depth. Highlights the pitfalls which charities may find themselves in. Considers the option of creating trading subsidaries to avoid s776 issues.
590 _aKA
650 2 4 _aINCOME AND CORPORATION TAXES ACT 1988 S776
651 4 _aEngland and Wales
_y1543-
690 _aPROPERTY-PROPERTY ACQUISITION AND DISPOSAL
942 _n0
999 _c81782
_d81782