Antinomies of taper
Rees, A.
Antinomies of taper - 1998 - Taxation 142(3687) 17-24 December 1998, 301-303(3) .
A review of some of the ambiguities in taper relief illustrated by examples. Asserts that taper relief rules may encourage businesses to leave redundant commercial property unlet, to reduce the eventual gain.
BUSINESS ASSETS
CAPITAL GAINS TAX
PROPERTY-COMMERCIAL PROPERTY
TAPER RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992
Antinomies of taper - 1998 - Taxation 142(3687) 17-24 December 1998, 301-303(3) .
A review of some of the ambiguities in taper relief illustrated by examples. Asserts that taper relief rules may encourage businesses to leave redundant commercial property unlet, to reduce the eventual gain.
BUSINESS ASSETS
CAPITAL GAINS TAX
PROPERTY-COMMERCIAL PROPERTY
TAPER RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992