Milk quotas: legal and taxation implications
Language: English Series: Law Society`s Gazette ; 85(3) 20 January 1988, 19-20(2)Publication details: 1988Subject(s): Summary: Examines the treatment for tax purposes of payments received for quota transfer , whether CGT is payable on the disposal of an asset, and the payment of VAT . Also looks at difficulties which can arise with quota where there has been a mortgage of land in favour of a bank, the position of quota in connection with the sale or purchase of a dairy farm, and the effect of quota on grazing agreements .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS38696 (Browse shelf(Opens below)) | 1 | Available | 12016-1001 |
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Examines the treatment for tax purposes of payments received for quota transfer , whether CGT is payable on the disposal of an asset, and the payment of VAT . Also looks at difficulties which can arise with quota where there has been a mortgage of land in favour of a bank, the position of quota in connection with the sale or purchase of a dairy farm, and the effect of quota on grazing agreements .