CGT roll-over relief - taking asset into use
CGT roll-over relief - taking asset into use
- 1996
- Farm Tax Brief 11(2) February 1996, 12-13(2) .
Discusses case law in the context of Capital Gains Tax roll-over relief. Reflects on `new asset` taken into use for trade `on acquisition`.
CAMPBELL CONNELLY V BARNETT
CAPITAL GAINS TAX
MILTON V CHIVERS
ROLE-OVER RELIEF
Discusses case law in the context of Capital Gains Tax roll-over relief. Reflects on `new asset` taken into use for trade `on acquisition`.
CAMPBELL CONNELLY V BARNETT
CAPITAL GAINS TAX
MILTON V CHIVERS
ROLE-OVER RELIEF