Interference test satisfied
Language: English Series: Taxation ; 135(3515) 3 August 1995, 477-478(2)Publication details: 1995Subject(s): Summary: Comments on "Jarmin v Rawlings", which concerned retirement relief for farmers, when only part of the farm has been sold or not all farming activity has ceased. Finance Act 1985 s69(2)(a), now Taxation of Chargeable Gains Act 1992 s163(2)(a).| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS53507 (Browse shelf(Opens below)) | 1 | Available | 4793-1001 |
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Comments on "Jarmin v Rawlings", which concerned retirement relief for farmers, when only part of the farm has been sold or not all farming activity has ceased. Finance Act 1985 s69(2)(a), now Taxation of Chargeable Gains Act 1992 s163(2)(a).