000			00871cab a2200181 4500
001			WB2429-39
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u68111
041			_aeng
245			_aGains tax payable on farm land
260			_c1988
350			_a0
490			_aTimes _v22/7/88 p31
520			_aIn Atkinson (Inspector of Taxes) v Dancer & Mannion (Inspector of Taxes) v Johnston , QBD 8 July 1988, it was held that retirement relief from capital gains tax was not available to two farmers on the sale of areas of land used in their farming businesses, because for the purposes of the Capital Gains Tax Act 1979 s124 in neither case had the sale of the land caused such an interference with their farming activity as to amount to a disposal "of the whole or part of a business".
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c42699 _d42699