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Milk quota - 1.

By: Series: Taxation ; 143(3709) 3 June 1999, 244-247(4)Publication details: 1999Subject(s): Summary: The first of three articles looking at the issue of capital gains tax as applied to milk quotas. This article is an overview of the basics, discussing the issue of base cost, part disposals and pooling, partnerships and 'back to back' transactions.

The first of three articles looking at the issue of capital gains tax as applied to milk quotas. This article is an overview of the basics, discussing the issue of base cost, part disposals and pooling, partnerships and 'back to back' transactions.