Tricky reliefs available
Chamberlain, E.
Tricky reliefs available - 1996 - Taxation 136(3538) 18 January 1996, 384-387(4) .
Highlights key issues in advising clients, particularly farmers, on the sale of development land; including retirement relief, conditional v contingent contracts, deferred unquantifiable contracts, options, combination of reliefs, inter-spouse transfers, hold-over v retirement reliefs, and sale of garden and main residence.
CAPITAL GAINS TAX
DEVELOPMENT LAND
HOLD OVER RELIEF
MAIN RESIDENCE
RETIREMENT RELIEF
SALE OF LAND
TAX RELIEF
Tricky reliefs available - 1996 - Taxation 136(3538) 18 January 1996, 384-387(4) .
Highlights key issues in advising clients, particularly farmers, on the sale of development land; including retirement relief, conditional v contingent contracts, deferred unquantifiable contracts, options, combination of reliefs, inter-spouse transfers, hold-over v retirement reliefs, and sale of garden and main residence.
CAPITAL GAINS TAX
DEVELOPMENT LAND
HOLD OVER RELIEF
MAIN RESIDENCE
RETIREMENT RELIEF
SALE OF LAND
TAX RELIEF