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Single asset disqualification

Language: English Series: Taxation ; 140(3627) 9 October 1997, 43(1)Publication details: 1997Subject(s): Summary: Considers the case of "Watton v Tippett" involving roll-over relief after a commercial building was divided into two and one part sold.

Considers the case of "Watton v Tippett" involving roll-over relief after a commercial building was divided into two and one part sold.