Tricky reliefs available
Language: English Series: Taxation ; 136(3538) 18 January 1996, 384-387(4)Publication details: 1996Subject(s): Summary: Highlights key issues in advising clients, particularly farmers, on the sale of development land; including retirement relief, conditional v contingent contracts, deferred unquantifiable contracts, options, combination of reliefs, inter-spouse transfers, hold-over v retirement reliefs, and sale of garden and main residence.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS54449 (Browse shelf(Opens below)) | 1 | Available | 10414-1001 |
Highlights key issues in advising clients, particularly farmers, on the sale of development land; including retirement relief, conditional v contingent contracts, deferred unquantifiable contracts, options, combination of reliefs, inter-spouse transfers, hold-over v retirement reliefs, and sale of garden and main residence.