TY  - SER
AU  - Parsons, G.
TI  - Dealing (or trading) in land
T2  - Property Management
PY  - 1990///
KW  - CASE LAW
KW  - INCOME AND CORPORATION TAXES ACT 1988
KW  - MASON V MORTON
N2  - Introduces the property manager to the way in which the courts have analysed the objectives of owning property by reference to the `badges of trade` ie a set of principles established from numerous cases on the issue of whether a person had been dealing in land or not for taxation purposes. (Based on journal abstract)
ER  -