The grateful read
Curtis, Richard
The grateful read - 2007 - Taxation 160(4135) 29 November 2007, 567-569(2) .
Looks at entitlement to business asset taper relief. Explains common misunderstandings about how relief works. Suggests that the cause of the problem lies in the Taxation Chargeable Gains Act 1992 Act itself. Covers: defining the qualifying holding period; business or non-business assets; apportioning the gain and optimum periods of ownership.
TAXATION OF CHARGEABLE GAINS ACT 1992
CAPITAL GAINS TAX
BUSINESS ASSET TAPER RELIEF
United Kingdom--
The grateful read - 2007 - Taxation 160(4135) 29 November 2007, 567-569(2) .
Looks at entitlement to business asset taper relief. Explains common misunderstandings about how relief works. Suggests that the cause of the problem lies in the Taxation Chargeable Gains Act 1992 Act itself. Covers: defining the qualifying holding period; business or non-business assets; apportioning the gain and optimum periods of ownership.
TAXATION OF CHARGEABLE GAINS ACT 1992
CAPITAL GAINS TAX
BUSINESS ASSET TAPER RELIEF
United Kingdom--