Sale of cattle yard
Language: English Series: Times ; 24 June 1993, 36(1)Publication details: 1993Subject(s): Summary: In "Pepper (Inspector of Taxes) v Daffurn", CA 17 June 1993, it was held that retirement relief from capital gains tax was not available to a farmer on the sale of a cattle yard for which he had acquired planning permission. The sale was not a disposal as part of the taxpayers business of farming within the meaning of Finance Act 1985 s69.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2924-59 (Browse shelf(Opens below)) | 1 | Available | 59213-1001 |
In "Pepper (Inspector of Taxes) v Daffurn", CA 17 June 1993, it was held that retirement relief from capital gains tax was not available to a farmer on the sale of a cattle yard for which he had acquired planning permission. The sale was not a disposal as part of the taxpayers business of farming within the meaning of Finance Act 1985 s69.