New look for farm sales
Series: Farmers Guardian ; 22 February 2002, 43(1)Publication details: 2002Subject(s): Summary: Farm sales will be affected by the introduction of 75% business asset taper relief on capital gains tax. This will avoid the practice of rolling-over: instead sellers will be able to pay a minimal tax bill and free funds for a wider range of investment rather than reinvesting in a new, qualifying asset, ie another farm or piece of land within 3 years in order to avoid paying 40% in capital gains tax.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB3808-26 (Browse shelf(Opens below)) | 1 | Available | 116877-1001 |
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| WB3808-23 A note of confusion | WB3808-24 Town and country planning | WB3808-25 Lost opportunity | WB3808-26 New look for farm sales | WB3808-27 Land Registration Act | WB3808-28 6% charge on museum buildings | WB3808-29 Milk quota reform |
Farm sales will be affected by the introduction of 75% business asset taper relief on capital gains tax. This will avoid the practice of rolling-over: instead sellers will be able to pay a minimal tax bill and free funds for a wider range of investment rather than reinvesting in a new, qualifying asset, ie another farm or piece of land within 3 years in order to avoid paying 40% in capital gains tax.