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Sale of milk quota

Language: English Series: Times ; 24 November 1995, 41(1)Publication details: 1995Subject(s): Summary: "Wase (Inspector of Taxes) v Bourke" ChD 22 November 1995, following cessation of his dairy farming business, the sale by a farmer of his milk quota some months after the sale of his dairy herd, did not attract retirement relief from capital gains tax.

"Wase (Inspector of Taxes) v Bourke" ChD 22 November 1995, following cessation of his dairy farming business, the sale by a farmer of his milk quota some months after the sale of his dairy herd, did not attract retirement relief from capital gains tax.