Roll-over relief revised
Baird, A.
Roll-over relief revised - 1991 - Country Landowner 44(5) May 1991, 29 .
Roll-over relief may now be available in circumstances which hitherto had not been considered appropriate. A clarification of the law is offered here, in the light of advice from the Inland Revenue. Interests created by some mineral contracts , the release of restrictive covenants , and the grant of options are all studied as examples.
CAPITAL GAINS TAX
Roll-over relief revised - 1991 - Country Landowner 44(5) May 1991, 29 .
Roll-over relief may now be available in circumstances which hitherto had not been considered appropriate. A clarification of the law is offered here, in the light of advice from the Inland Revenue. Interests created by some mineral contracts , the release of restrictive covenants , and the grant of options are all studied as examples.
CAPITAL GAINS TAX