Pre-owned assets - the home straight?
Series: Farm Tax Brief ; 19(8) October 2004, 1-2(2)Publication details: 2004Subject(s): Summary: Discusses latest consultation paper on pre-owned assets relating to valuations and quantifying the amount of chargeable benefit on which income tax will be charged. Farmers and owners (or former owners) will be particularly affected where the issue is in relation to land, where the valuation issues will arise from the need to establish the annual value upon which income tax charges will be levied.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS68397 (Browse shelf(Opens below)) | 1 | Available | 127822-1001 |
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Discusses latest consultation paper on pre-owned assets relating to valuations and quantifying the amount of chargeable benefit on which income tax will be charged. Farmers and owners (or former owners) will be particularly affected where the issue is in relation to land, where the valuation issues will arise from the need to establish the annual value upon which income tax charges will be levied.