Farmland owned by non-resident trusts
Language: English Series: Farm Tax Brief ; 6(9) October 1991, 65-67(3)Publication details: 1991Subject(s): Summary: Examines the taxation treatment of farmland owned by persons and companies resident outside the UK and how it has been altered by the Finance Act 1991 to counteract the Capital Gains Tax advantages enjoyed by non-resident trusts.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS45370 (Browse shelf(Opens below)) | 1 | Available | 52569-1001 |
Browsing London shelves, Shelving location: Journal article Close shelf browser (Hides shelf browser)
Examines the taxation treatment of farmland owned by persons and companies resident outside the UK and how it has been altered by the Finance Act 1991 to counteract the Capital Gains Tax advantages enjoyed by non-resident trusts.