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Land taxation: reservation of entitlement to potential development gains

Harper, A

Land taxation: reservation of entitlement to potential development gains - 1991 - Conveyancer & Property Lawyer 1991 Conv 193-206(14) .

Suggests ways in which agricultural landowners can sell land at existing use value but not miss out on subsequent development value. Particularly bears in mind the tax aspects.

Subjects--Topical Terms:
CAPITAL GAINS TAX
DISPOSAL
GREEN BELT
LEASES
OPTIONS
RESTRICTIVE COVENANTS
USER COVENANTS

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