000 00778cab a2200253 4500
001 WB3505-42
008 090401t1999 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u91057
041 _aeng
245 _aMilking the system
260 _c1999
350 _a0
490 _aGuardian
_v1 February 1999, 16(1)
520 _aAt present, landowners pay no capital gains tax on profits earned on farmland sold for development. The author proposes that the government close the loophole and make up to £1 billion in the process.
650 _aCAPITAL GAINS TAX
650 _aDEVELOPMENT LAND TAX
650 _aDEVELOPMENT LAND
650 _aFARMERS
650 _aFARMLAND
650 _aGREENFIELD SITES
690 _aTAXATION
942 _n0
948 _c02/02/1999
999 _c57774
_d57774