No rollover relief for part-disposal
Language: English Series: Times ; 21 December 1995, 23(1)Publication details: 1995Subject(s): Summary: "Watton (Inspector of Taxes) v Tippett" ChD 8 December 1995. Proceeds from the disposal of part of business premises could not be treated as having been applied in acquiring the other part of those premises for the purposes of rollover tax relief for business assets| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3201-70 (Browse shelf(Opens below)) | 1 | Available | 12554-1001 |
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"Watton (Inspector of Taxes) v Tippett" ChD 8 December 1995. Proceeds from the disposal of part of business premises could not be treated as having been applied in acquiring the other part of those premises for the purposes of rollover tax relief for business assets