Jarmin (Inspector of Taxes) v Rawlings
Language: English Series: Simon`s Tax Cases ; (1994) STC 1005-1015(11)Publication details: 1994Subject(s): Summary: ChD 17 November 1994. The taxpayer was held to be entitled to retirement relief from CGT on the disposal of his dairy farming business under Finance Act 1985 s69(2)(a). The sale of a milking parlour and yard did constitute the disposal of the business in spite of animal husbandry being carried on after the disposal of the land.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS52018 (Browse shelf(Opens below)) | 1 | Available | 54953-1001 |
ChD 17 November 1994. The taxpayer was held to be entitled to retirement relief from CGT on the disposal of his dairy farming business under Finance Act 1985 s69(2)(a). The sale of a milking parlour and yard did constitute the disposal of the business in spite of animal husbandry being carried on after the disposal of the land.