Overseas ownership of farmland - part I
Language: English Series: Farm Tax Brief ; 11(5) May 1996, 39-40(2)Publication details: 1996Subject(s): Summary: Advice to the overseas investor in UK farmland on the tax situation and reliefs available. Particularly looks at changes made in the 1995 Budget to the Taxation of Chargeable Gains Act 1992 s13 on the gains which may be attributable to the UK resident participator.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS55252 (Browse shelf(Opens below)) | 1 | Available | 15175-1001 |
Advice to the overseas investor in UK farmland on the tax situation and reliefs available. Particularly looks at changes made in the 1995 Budget to the Taxation of Chargeable Gains Act 1992 s13 on the gains which may be attributable to the UK resident participator.