Farmland owned by non-resident trusts
Farmland owned by non-resident trusts
- 1991
- Farm Tax Brief 6(9) October 1991, 65-67(3) .
Examines the taxation treatment of farmland owned by persons and companies resident outside the UK and how it has been altered by the Finance Act 1991 to counteract the Capital Gains Tax advantages enjoyed by non-resident trusts.
CAPITAL GAINS TAX
FARMLAND
FOREIGN OWNERSHIP
TRUSTS
Examines the taxation treatment of farmland owned by persons and companies resident outside the UK and how it has been altered by the Finance Act 1991 to counteract the Capital Gains Tax advantages enjoyed by non-resident trusts.
CAPITAL GAINS TAX
FARMLAND
FOREIGN OWNERSHIP
TRUSTS