Retiring too slowly
Newth, J.T.
Retiring too slowly - 1994 - Taxation 13293436) 13 January 1994, 304-305(2) .
Discusses the case "Pepper v Daffurn" (Abs49080) which considered whether retirement relief can be claimed following the sale of part of farm buildings.
CAPITAL GAINS TAX
CATTLE YARD
FARMING BUSINESS
FINANCE ACT 1985 S69(1)
RETIREMENT RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992 S163
Retiring too slowly - 1994 - Taxation 13293436) 13 January 1994, 304-305(2) .
Discusses the case "Pepper v Daffurn" (Abs49080) which considered whether retirement relief can be claimed following the sale of part of farm buildings.
CAPITAL GAINS TAX
CATTLE YARD
FARMING BUSINESS
FINANCE ACT 1985 S69(1)
RETIREMENT RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992 S163