Milk quota and capital gains tax

Milk quota and capital gains tax - 1993 - Simon`s Tax Intelligence (7) 25 February 1993, 294-295(2) .

Sets out the Inland Revenue position on the treatment of milk quota for capital gains tax purposes after the decision in "Faulks v Faulks" (1992) 15 EG 15 (ABS46486)


CAPITAL GAINS TAX
INHERITANCE TAX
MILK QUOTAS
TAXATION OF CHARGEABLE GAINS ACT 1992 S35