CGT - small disposals of land
Series: Farm Tax Brief ; 17(2) March 2002, 1-3(3)Publication details: 2002Subject(s): Summary: Discusses the Special Capital Gains Tax rules for small part disposals of land. Originally thought to only postpone the tax charge, it may become a tax charge exempted or reduced under certain conditions. The Small Part Disposals Relief contains too many discouragements but TCGA 1992 s242 is available for disposals to anyone but with some restrictions. Discusses the options available within these restrictions and an example.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS65290 (Browse shelf(Opens below)) | 1 | Available | 117400-1001 |
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Discusses the Special Capital Gains Tax rules for small part disposals of land. Originally thought to only postpone the tax charge, it may become a tax charge exempted or reduced under certain conditions. The Small Part Disposals Relief contains too many discouragements but TCGA 1992 s242 is available for disposals to anyone but with some restrictions. Discusses the options available within these restrictions and an example.