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Challenges to holdover relief on capital gains tax

By: Language: English Series: Law Society`s Gazette ; 87/1(47) 10 January 1990, 26-29(4)Publication details: 1990Subject(s): Summary: Examines the restrictions on holdover relief for gifts following the Finance Act 1989 .

Examines the restrictions on holdover relief for gifts following the Finance Act 1989 .