Overseas ownership of farmland - part I
Overseas ownership of farmland - part I
- 1996
- Farm Tax Brief 11(5) May 1996, 39-40(2) .
Advice to the overseas investor in UK farmland on the tax situation and reliefs available. Particularly looks at changes made in the 1995 Budget to the Taxation of Chargeable Gains Act 1992 s13 on the gains which may be attributable to the UK resident participator.
CAPITAL GAINS TAX
FARMLAND
OVERSEAS INVESTORS
RE-INVESTMENT RELIEF
ROLL-OVER RELIEF
TAX LIABILITY
Advice to the overseas investor in UK farmland on the tax situation and reliefs available. Particularly looks at changes made in the 1995 Budget to the Taxation of Chargeable Gains Act 1992 s13 on the gains which may be attributable to the UK resident participator.
CAPITAL GAINS TAX
FARMLAND
OVERSEAS INVESTORS
RE-INVESTMENT RELIEF
ROLL-OVER RELIEF
TAX LIABILITY