The grateful read
Language: English Series: Taxation ; 160(4135) 29 November 2007, 567-569(2)Publication details: 2007Subject(s): Summary: Looks at entitlement to business asset taper relief. Explains common misunderstandings about how relief works. Suggests that the cause of the problem lies in the Taxation Chargeable Gains Act 1992 Act itself. Covers: defining the qualifying holding period; business or non-business assets; apportioning the gain and optimum periods of ownership.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L141981 (Browse shelf(Opens below)) | 1 | Available | 141981-1001 |
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Looks at entitlement to business asset taper relief. Explains common misunderstandings about how relief works. Suggests that the cause of the problem lies in the Taxation Chargeable Gains Act 1992 Act itself. Covers: defining the qualifying holding period; business or non-business assets; apportioning the gain and optimum periods of ownership.