Sale of milk quota

Sale of milk quota - 1995 - Times 24 November 1995, 41(1) .

"Wase (Inspector of Taxes) v Bourke" ChD 22 November 1995, following cessation of his dairy farming business, the sale by a farmer of his milk quota some months after the sale of his dairy herd, did not attract retirement relief from capital gains tax.


CAPITAL GAINS TAX
DAIRY FARMING
FINANCE ACT 1985
MILK QUOTA
RETIREMENT RELIEF
TAX RELIEF