Challenges to holdover relief on capital gains tax
Ray, R.P.
Challenges to holdover relief on capital gains tax - 1990 - Law Society`s Gazette 87/1(47) 10 January 1990, 26-29(4) .
Examines the restrictions on holdover relief for gifts following the Finance Act 1989 .
ASSETS
HERITAGE PROPERTY
INHERITANCE TAX
RESIDENCY
Challenges to holdover relief on capital gains tax - 1990 - Law Society`s Gazette 87/1(47) 10 January 1990, 26-29(4) .
Examines the restrictions on holdover relief for gifts following the Finance Act 1989 .
ASSETS
HERITAGE PROPERTY
INHERITANCE TAX
RESIDENCY