| 000 | 00796cab a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS45370 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u52569 | ||
| 041 | _aeng | ||
| 245 | _aFarmland owned by non-resident trusts | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v6(9) October 1991, 65-67(3) |
||
| 520 | _aExamines the taxation treatment of farmland owned by persons and companies resident outside the UK and how it has been altered by the Finance Act 1991 to counteract the Capital Gains Tax advantages enjoyed by non-resident trusts. | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aFARMLAND | ||
| 650 | _aFOREIGN OWNERSHIP | ||
| 650 | _aTRUSTS | ||
| 690 | _aRURAL PRACTICE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c32529 _d32529 |
||