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Round one to the revenue

Round one to the revenue - Taxation 135(3522) 652-656(4) .

Discusses "Cottle v Coldicott" which concerned the treatment of a milk quota sale for capital gains tax purposes. Refers to other relevant case law.

Subjects--Topical Terms:
CAPITAL GAINS TAX ACT 1979
CAPITAL GAINS TAX
COTTLE V COLDICOTT
MILK QUOTAS
PART DISPOSAL

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