000			01111cab a2200289 4500
001			ABS55365
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u15991
041			_aeng
245			_aCGT retirement relief: the business, the asset and the post-cessation disposal
260			_c1996
350			_a0
490			_aFarm Tax Brief _v11(6) June 1996, 44-45(2)
520			_aDiscusses the issue of retirement relief for assets used in a business and how farmers are affected by having to allow some parts of their business to continue, despite cessation, until the land is disposed of. Suggests that a solution may lie in the Agricultural Tenancies Act 1995. Case law.
650			_aAGRICULTURAL TENANCIES ACT 1995
650			_aCAPITAL GAINS TAX
650			_aDIPOSAL OF ASSETS
650			_aFARM BUSINESS TENANCIES
650			_aGLADSTONE V BOWER
650			_aKIRK AND RANDALL LTD V DUNN
650			_aMARRIOTT V LANE
650			_aRETIREMENT RELIEF
690			_aLANDLORD AND TENANT-AGRICULTURAL TENANCIES
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c10520 _d10520