CGT - the pre-1982 hang-over

CGT - the pre-1982 hang-over - 1993 - Farm Tax Brief 8(8) August/September 1993, 59-61(2) .

Examines how to deal with capital gains tax on disposal of assets acquired before 1982.


ASSETS DISPOSAL
CAPITAL GAINS TAX
RE-BASING
TAXATION OF CHARGEABLE GAINS ACT 1992 S35(3)