Capital Gains Tax changes

Capital Gains Tax changes - 1988 - Financial Times 11/5/88 p12 CLA Press Release 12/5/88 (2) .

Changes to the Finance Bill, agreed this week, will enable taxpayers to elect to have future capital gains tax liabilities computed without reference to the pre-1982 value of assets. The CLA has welcomed this move which will enable a loss on the sale of land relative to its 1982 value to be offset against a capital gain in the value of a milk quota .