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CGT - What is an asset?

CGT - What is an asset? - 1992 - Farm Tax Brief 7 (2) February 1992, 15(1) .

Defines the term `asset` for capital gains tax purposes. Refers to case law "Marren v Ingles" (1990 STC 500) and "Lewis v Walters" (1992 STI 58) (see WB2805-75).

Subjects--Topical Terms:
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL GAINS TAX
LEASEHOLD REFORM ACT 1967
LEWIS V WALTERS
MARREN V INGLES

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