000 00639cab a2200193 4500
001 ABS39144
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u14665
041 _aeng
100 _aEvans, R.S.
245 _a"Assets" for capital gains tax purposes
260 _c1988
350 _a0
490 _aNew Law Journal
_v138(6353) 22 April 1988, 275-276(2)
520 _aLooks at what constitutes an ` asset ` for the purposes of capital gains tax following two recent cases, Zim Properties Limited v Proctor and Kirby v Thorn EMI plc . (See WB2047-104)
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c9570
_d9570