| 000 | 01033cam a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS68397 | ||
| 008 | 041026n2004 000 0 eng u | ||
| 035 | _a(Sirsi) u127822 | ||
| 245 | _aPre-owned assets - the home straight? | ||
| 260 | _c2004 | ||
| 490 |
_aFarm Tax Brief _v19(8) October 2004, 1-2(2) |
||
| 520 | _aDiscusses latest consultation paper on pre-owned assets relating to valuations and quantifying the amount of chargeable benefit on which income tax will be charged. Farmers and owners (or former owners) will be particularly affected where the issue is in relation to land, where the valuation issues will arise from the need to establish the annual value upon which income tax charges will be levied. | ||
| 590 | _aABS | ||
| 590 | _aABS | ||
| 650 | _aPRE-OWNED ASSET CHARGE | ||
| 650 | _aFARMLAND | ||
| 650 | _aFARMERS | ||
| 650 | _aLANDOWNERS | ||
| 650 | _aANNUAL VALUE | ||
| 650 | _aAGRICULTURAL PROPERTY | ||
| 650 | _aVALUATIONS | ||
| 650 | _aINCOME TAX | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c118223 _d118223 |
||