Gains tax switch on assets
Language: English Series: Financial Times ; 28 October 1992, 8(1)Publication details: 1992Subject(s): Summary: The Inland Revenue has issued a new statement of practice SP8/92 allowing valuation of a gift of business assets for capital gains tax purposes to be deferred until the assets have been disposed of.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2842-59 (Browse shelf(Opens below)) | 1 | Available | 49487-1001 |
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The Inland Revenue has issued a new statement of practice SP8/92 allowing valuation of a gift of business assets for capital gains tax purposes to be deferred until the assets have been disposed of.