| 000 | 00756cab a2200217 4500 | ||
|---|---|---|---|
| 001 | WB2243-39 | ||
| 008 | 090401t1986 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u14104 | ||
| 041 | _aeng | ||
| 245 | _aAbandoned development option taxable | ||
| 260 | _c1986 | ||
| 350 | _a0 | ||
| 490 |
_aChartered Surveyor Weekly _v17(5) 30 October 1986, 516(1) |
||
| 520 | _aIn Powlson (Inspector of Taxes) v Welbeck Securities Ltd , July 1986, the court held that as the defendant had received payment for abandoning an option to participate in a property development , the gain is chargeable to tax. | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aCORPORATION TAX | ||
| 650 | _aFINANCE ACT 1965 | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c9150 _d9150 |
||