Interference test satisfied
Newth, J.T.
Interference test satisfied - 1995 - Taxation 135(3515) 3 August 1995, 477-478(2) .
Comments on "Jarmin v Rawlings", which concerned retirement relief for farmers, when only part of the farm has been sold or not all farming activity has ceased. Finance Act 1985 s69(2)(a), now Taxation of Chargeable Gains Act 1992 s163(2)(a).
CAPITAL GAINS TAX
DAIRY FARM
DIPOSAL
FINANCE ACT 1985 S69(2)(A)
JARMIN V RAWLINGS
RETIREMENT RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992 S163(2)(A)
Interference test satisfied - 1995 - Taxation 135(3515) 3 August 1995, 477-478(2) .
Comments on "Jarmin v Rawlings", which concerned retirement relief for farmers, when only part of the farm has been sold or not all farming activity has ceased. Finance Act 1985 s69(2)(a), now Taxation of Chargeable Gains Act 1992 s163(2)(a).
CAPITAL GAINS TAX
DAIRY FARM
DIPOSAL
FINANCE ACT 1985 S69(2)(A)
JARMIN V RAWLINGS
RETIREMENT RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992 S163(2)(A)