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