A mixed-up world
Language: English Series: Taxation ; 156(4032) 3 November 2005, 120-122(3)Publication details: 2005Subject(s): Summary: Explores the Capital Gains Tax (CGT) taper relief anomalies of business and non-business assets. Revisits the issue of mixed-use assets and how the CGT legislation deals with them. Concentrates on the three most commonly used reliefs for CGT purposes: taper, rollover and holdover, and gives worked examples of their application.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L131540 (Browse shelf(Opens below)) | 1 | Available | 131540-1001 |
Explores the Capital Gains Tax (CGT) taper relief anomalies of business and non-business assets. Revisits the issue of mixed-use assets and how the CGT legislation deals with them. Concentrates on the three most commonly used reliefs for CGT purposes: taper, rollover and holdover, and gives worked examples of their application.