| 000 | 00838cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS59869 | ||
| 008 | 090401t1998 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u90377 | ||
| 041 | _aeng | ||
| 100 | _aRees, A. | ||
| 245 | _aAntinomies of taper | ||
| 260 | _c1998 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v142(3687) 17-24 December 1998, 301-303(3) |
||
| 520 | _aA review of some of the ambiguities in taper relief illustrated by examples. Asserts that taper relief rules may encourage businesses to leave redundant commercial property unlet, to reduce the eventual gain. | ||
| 650 | _aBUSINESS ASSETS | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 650 | _aTAPER RELIEF | ||
| 650 | _aTAXATION OF CHARGEABLE GAINS ACT 1992 | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c18/12/1998 | ||
| 999 |
_c57299 _d57299 |
||