A mixed-up world
Endacott, John
A mixed-up world - 2005 - Taxation 156(4032) 3 November 2005, 120-122(3) .
Explores the Capital Gains Tax (CGT) taper relief anomalies of business and non-business assets. Revisits the issue of mixed-use assets and how the CGT legislation deals with them. Concentrates on the three most commonly used reliefs for CGT purposes: taper, rollover and holdover, and gives worked examples of their application.
TAXATION OF CHARGEABLE GAINS ACT 1992 S165
TAXATION OF CHARGEABLE GAINS ACT 1992 SCHED A1 PARA 9
TAXATION OF CHARGEABLE GAINS ACT 1992 SCHED 7 PARA 6
A mixed-up world - 2005 - Taxation 156(4032) 3 November 2005, 120-122(3) .
Explores the Capital Gains Tax (CGT) taper relief anomalies of business and non-business assets. Revisits the issue of mixed-use assets and how the CGT legislation deals with them. Concentrates on the three most commonly used reliefs for CGT purposes: taper, rollover and holdover, and gives worked examples of their application.
TAXATION OF CHARGEABLE GAINS ACT 1992 S165
TAXATION OF CHARGEABLE GAINS ACT 1992 SCHED A1 PARA 9
TAXATION OF CHARGEABLE GAINS ACT 1992 SCHED 7 PARA 6