Milking the system

Milking the system - 1999 - Guardian 1 February 1999, 16(1) .

At present, landowners pay no capital gains tax on profits earned on farmland sold for development. The author proposes that the government close the loophole and make up to £1 billion in the process.


CAPITAL GAINS TAX
DEVELOPMENT LAND TAX
DEVELOPMENT LAND
FARMERS
FARMLAND
GREENFIELD SITES