CGT roll-over relief - `new` asset or `old`
CGT roll-over relief - `new` asset or `old`
- 1996
- Farm Tax Brief 11(2) February 1996, 10-11(2) .
Discusses legal interpretation of the word `land` in the context of Capital Gains Tax roll-over relief rules for land assets. Reflects on the distinction between `old` and `new` assets.
CAPITAL GAINS TAX
LAND ASSETS
ROLL-OVER RELIEF
WATTON V TIPPETT
Discusses legal interpretation of the word `land` in the context of Capital Gains Tax roll-over relief rules for land assets. Reflects on the distinction between `old` and `new` assets.
CAPITAL GAINS TAX
LAND ASSETS
ROLL-OVER RELIEF
WATTON V TIPPETT