A substantial qualification
Hodge, P.
A substantial qualification - 2005 - Taxation 154(3991) 20 January 2005, 370-372(3) .
Explains the issue of substantial effect in business asset taper relief in the context of a company's activities and how these are being viewed by the Inland Revenue. Includes case studies.
BUSINESS ASSET TAPER RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992
FARMER AND ANOTHER (EXECUTORS OF FARMER, DECEASED) V CIR
A substantial qualification - 2005 - Taxation 154(3991) 20 January 2005, 370-372(3) .
Explains the issue of substantial effect in business asset taper relief in the context of a company's activities and how these are being viewed by the Inland Revenue. Includes case studies.
BUSINESS ASSET TAPER RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992
FARMER AND ANOTHER (EXECUTORS OF FARMER, DECEASED) V CIR