The rollover anomaly
Rankin, J.
The rollover anomaly - 1990 - Farmland Market (33) February 1990, 8-10(3) .
Describes the problems that arise when land assets employed for capital gains tax roll-over relief receive planning consent for change of use .
FARMLAND
VALUES
The rollover anomaly - 1990 - Farmland Market (33) February 1990, 8-10(3) .
Describes the problems that arise when land assets employed for capital gains tax roll-over relief receive planning consent for change of use .
FARMLAND
VALUES