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Single asset disqualification

Single asset disqualification - 1997 - Taxation 140(3627) 9 October 1997, 43(1) .

Considers the case of "Watton v Tippett" involving roll-over relief after a commercial building was divided into two and one part sold.

Subjects--Topical Terms:
COMMERCIAL BUILDING
ROLL-OVER RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992
WATTON V TIPPETT

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