Antinomies of taper
Language: English Series: Taxation ; 142(3687) 17-24 December 1998, 301-303(3)Publication details: 1998Subject(s): Summary: A review of some of the ambiguities in taper relief illustrated by examples. Asserts that taper relief rules may encourage businesses to leave redundant commercial property unlet, to reduce the eventual gain.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS59869 (Browse shelf(Opens below)) | 1 | Available | 90377-1001 |
A review of some of the ambiguities in taper relief illustrated by examples. Asserts that taper relief rules may encourage businesses to leave redundant commercial property unlet, to reduce the eventual gain.