000			00877cab a2200229 4500
001			WB2924-59
008			090401t1993 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u59213
041			_aeng
245			_aSale of cattle yard
260			_c1993
350			_a0
490			_aTimes _v24 June 1993, 36(1)
520			_aIn "Pepper (Inspector of Taxes) v Daffurn", CA 17 June 1993, it was held that retirement relief from capital gains tax was not available to a farmer on the sale of a cattle yard for which he had acquired planning permission. The sale was not a disposal as part of the taxpayers business of farming within the meaning of Finance Act 1985 s69.
650			_aCAPITAL GAINS TAX
650			_aFINANCE ACT 1985 S69
650			_aPLANNING PERMISSION
650			_aRETIREMENT RELIEF
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c36298 _d36298