| 000 | 00849cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB2724-47 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u14251 | ||
| 041 | _aeng | ||
| 245 | _aTransaction not adventure in trade | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v18/6/91 p31 |
||
| 520 | _aIn Kirkham v Williams (Inspector of Taxes) , it was held that the profit from a one-off transaction of purchase, development and sale of a property by a self-employed dealer did not arise from an adventure in the nature of trade and was not assessable to Schedule D income tax . Crown was refused leave to appeal. | ||
| 650 | _aENSIGN TANKERS LEASING LTD V STOKES | ||
| 650 | _aISWERA V IRC | ||
| 650 | _aLAW CASE | ||
| 650 | _aTAYLOR V GOOD | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c9261 _d9261 |
||