| 000 | 01009cab a2200217 4500 | ||
|---|---|---|---|
| 001 | WB3407-53 | ||
| 008 | 090401t1998 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u84330 | ||
| 041 | _aeng | ||
| 245 | _aCapital gains tax | ||
| 260 | _c1998 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette Case Summaries _v[1998] EGCS 17, 14/2/98, (1) |
||
| 520 | _a"Barrett (HMIT) v Powell" ChD 3 February 1998. A taxpayer of retirement age surrendered protected agricultural tenancy for consideration of £120,000 on the understanding that he would continue farming the tenanted land until it was required by the landlord. Question whether disposal qualified him for CGT retirement relief. The taxpayer`s appeal to the general commissioners was allowed. The Revenue appealed by way of case stated to the High Court. Revenue`s appeal allowed. | ||
| 650 | _aAGRICULTURAL TENANCY | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aRETIREMENT RELIEF | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c19/02/1998 | ||
| 999 |
_c52992 _d52992 |
||