Roll-over relief revised
Language: English Series: Country Landowner ; 44(5) May 1991, 29Publication details: 1991Subject(s): Summary: Roll-over relief may now be available in circumstances which hitherto had not been considered appropriate. A clarification of the law is offered here, in the light of advice from the Inland Revenue. Interests created by some mineral contracts , the release of restrictive covenants , and the grant of options are all studied as examples.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS44587 (Browse shelf(Opens below)) | 1 | Available | 47898-1001 |
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Roll-over relief may now be available in circumstances which hitherto had not been considered appropriate. A clarification of the law is offered here, in the light of advice from the Inland Revenue. Interests created by some mineral contracts , the release of restrictive covenants , and the grant of options are all studied as examples.