000 00841cab a2200253 4500
001 WB3144-65
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u35563
041 _aeng
245 _aSale of milk quota
260 _c1995
350 _a0
490 _aTimes
_v24 November 1995, 41(1)
520 _a"Wase (Inspector of Taxes) v Bourke" ChD 22 November 1995, following cessation of his dairy farming business, the sale by a farmer of his milk quota some months after the sale of his dairy herd, did not attract retirement relief from capital gains tax.
650 _aCAPITAL GAINS TAX
650 _aDAIRY FARMING
650 _aFINANCE ACT 1985
650 _aMILK QUOTA
650 _aRETIREMENT RELIEF
650 _aTAX RELIEF
690 _aRURAL PRACTICE-CASE LAW
942 _n0
948 _c04/03/1997
999 _c23272
_d23272