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Language: English Series: Taxation ; 160(4135) 29 November 2007, 593-595(3)Publication details: 2007Subject(s): Summary: Discusses the taper relief rules which have complicated the capital gains tax code. Examines how much taper relief would be available on the disposal of a shop owned for sixteen months, used by a tenant for over six months and which is otherwise empty. Using this case as a worked example, shows how the business asset taper relief entitlement should be calculated.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L141982 (Browse shelf(Opens below)) | 1 | Available | 141982-1001 |
Discusses the taper relief rules which have complicated the capital gains tax code. Examines how much taper relief would be available on the disposal of a shop owned for sixteen months, used by a tenant for over six months and which is otherwise empty. Using this case as a worked example, shows how the business asset taper relief entitlement should be calculated.