CGT retirement relief: the business, the asset and the post-cessation disposal
Language: English Series: Farm Tax Brief ; 11(6) June 1996, 44-45(2)Publication details: 1996Subject(s): Summary: Discusses the issue of retirement relief for assets used in a business and how farmers are affected by having to allow some parts of their business to continue, despite cessation, until the land is disposed of. Suggests that a solution may lie in the Agricultural Tenancies Act 1995. Case law.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS55365 (Browse shelf(Opens below)) | 1 | Available | 15991-1001 |
Discusses the issue of retirement relief for assets used in a business and how farmers are affected by having to allow some parts of their business to continue, despite cessation, until the land is disposed of. Suggests that a solution may lie in the Agricultural Tenancies Act 1995. Case law.