CGT roll-over relief - `new` asset or `old`
Language: English Series: Farm Tax Brief ; 11(2) February 1996, 10-11(2)Publication details: 1996Subject(s): Summary: Discusses legal interpretation of the word `land` in the context of Capital Gains Tax roll-over relief rules for land assets. Reflects on the distinction between `old` and `new` assets.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS55255 (Browse shelf(Opens below)) | 1 | Available | 15200-1001 |
Discusses legal interpretation of the word `land` in the context of Capital Gains Tax roll-over relief rules for land assets. Reflects on the distinction between `old` and `new` assets.