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