| 000 | 00965cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS52018 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u54953 | ||
| 041 | _aeng | ||
| 245 | _aJarmin (Inspector of Taxes) v Rawlings | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aSimon`s Tax Cases _v(1994) STC 1005-1015(11) |
||
| 520 | _aChD 17 November 1994. The taxpayer was held to be entitled to retirement relief from CGT on the disposal of his dairy farming business under Finance Act 1985 s69(2)(a). The sale of a milking parlour and yard did constitute the disposal of the business in spite of animal husbandry being carried on after the disposal of the land. | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aDAIRY FARMING | ||
| 650 | _aDISPOSAL | ||
| 650 | _aFINANCE ACT 1985 S69(2)(A) | ||
| 650 | _aRETIREMENT RELIEF | ||
| 690 | _aRURAL PRACTICE-CASE LAW | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c33644 _d33644 |
||