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Tenant`s compensation and CGT

Tenant`s compensation and CGT - 1995 - Farm Tax Brief 10(10) November 1995, 78-79(2) .

Discusses two cases "Davis v Henderson" and "Pritchard v Purves" which concerned the payment of Capital Gains Tax on the compensation payable to an outgoing tenant under the Agricultural Holdings Acts.

Subjects--Topical Terms:
AGRICULTURAL HOLDINGS ACT 1986
CAPITAL GAINS TAX
DAVIS V HENDERSON
DAVIS V POWELL
DRUMMOND V AUSTIN BROWN
KESTELL V LAUNGMAID
PRITCHARD V PURVES

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