No rollover relief for part-disposal
No rollover relief for part-disposal
- 1995
- Times 21 December 1995, 23(1) .
"Watton (Inspector of Taxes) v Tippett" ChD 8 December 1995. Proceeds from the disposal of part of business premises could not be treated as having been applied in acquiring the other part of those premises for the purposes of rollover tax relief for business assets
CAPITAL GAINS TAX ACT 1979 S115
CAPITAL GAINS TAX
PART DISPOSAL
ROLLOVER RELIEF
"Watton (Inspector of Taxes) v Tippett" ChD 8 December 1995. Proceeds from the disposal of part of business premises could not be treated as having been applied in acquiring the other part of those premises for the purposes of rollover tax relief for business assets
CAPITAL GAINS TAX ACT 1979 S115
CAPITAL GAINS TAX
PART DISPOSAL
ROLLOVER RELIEF