CGT - 1982 re-basing election trap: the deadline looms

CGT - 1982 re-basing election trap: the deadline looms - 1991 - Farm Tax Brief 6(1) December 1990/January 1991, 1-2(2) .

Examines the implications for farmers of the 1982 re-basing of capital gains tax under the Finance Act 1988 s96 .