000 00747cab a2200205 4500
001 WB2243-41
008 090401t1986 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u14119
041 _aeng
245 _aScheme to avoid tax fails
260 _c1986
350 _a0
490 _aTimes
_v30/10/86 p41
520 _aDiscusses Magnavox Electronics Co Ltd (in liquidation) v Hall (Inspector of Taxes) , CA 13 October 1986, whereby a scheme devised to avoid liability to tax on chargeable gains accruing to the plaintiff company on the sale of its factory premises in Barking, Essex, failed.
650 _aCAPITAL GAINS TAX
650 _aFINANCE ACT 1971 SCHEDULE 10 PARAGRAPH 10
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c9162
_d9162