000 00691cab a2200217 4500
001 WB2842-59
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u49487
041 _aeng
245 _aGains tax switch on assets
260 _c1992
350 _a0
490 _aFinancial Times
_v28 October 1992, 8(1)
520 _aThe Inland Revenue has issued a new statement of practice SP8/92 allowing valuation of a gift of business assets for capital gains tax purposes to be deferred until the assets have been disposed of.
650 _aCAPITAL GAIN TAX
650 _aSHARES
650 _aValuation
_96273
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c30973
_d30973