Roll-over relief
Wallis, T.
Roll-over relief - 1990 - Taxation 124(3242) 15 March 1990, 659-664(6) .
Two articles examining roll-over relief for capital gains tax which defers liability to the tax rather than giving exemption.
CAPITAL GAINS TAX ACT 1979
FINANCE ACT 1965
Roll-over relief - 1990 - Taxation 124(3242) 15 March 1990, 659-664(6) .
Two articles examining roll-over relief for capital gains tax which defers liability to the tax rather than giving exemption.
CAPITAL GAINS TAX ACT 1979
FINANCE ACT 1965