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Option to tax land and property

Language: English Series: HM Customs and Excise News Release ; (62/95) 21 December 1995, (3)Publication details: 1995Subject(s): Summary: An extra-statutory concession to mitigate the effect of an anti-avoidance measure on property transations not involving avoidance of tax available retrospectively with effect from 30 November 1994.

An extra-statutory concession to mitigate the effect of an anti-avoidance measure on property transations not involving avoidance of tax available retrospectively with effect from 30 November 1994.