Milk quota - 1.
Popplewell, N.
Milk quota - 1. - 1999 - Taxation 143(3709) 3 June 1999, 244-247(4) .
The first of three articles looking at the issue of capital gains tax as applied to milk quotas. This article is an overview of the basics, discussing the issue of base cost, part disposals and pooling, partnerships and 'back to back' transactions.
MILK QUOTAS
CAPITAL GAINS TAX
PARTNERSHIPS
Milk quota - 1. - 1999 - Taxation 143(3709) 3 June 1999, 244-247(4) .
The first of three articles looking at the issue of capital gains tax as applied to milk quotas. This article is an overview of the basics, discussing the issue of base cost, part disposals and pooling, partnerships and 'back to back' transactions.
MILK QUOTAS
CAPITAL GAINS TAX
PARTNERSHIPS