| 000 | 00710cam a2200193 4500 | ||
|---|---|---|---|
| 001 | ABS60863 | ||
| 008 | 000000n1999 000 0 eng u | ||
| 035 | _a(Sirsi) u101374 | ||
| 100 | _aPopplewell, N. | ||
| 245 | _aMilk quota - 1. | ||
| 260 | _c1999 | ||
| 490 |
_aTaxation _v143(3709) 3 June 1999, 244-247(4) |
||
| 520 | _aThe first of three articles looking at the issue of capital gains tax as applied to milk quotas. This article is an overview of the basics, discussing the issue of base cost, part disposals and pooling, partnerships and 'back to back' transactions. | ||
| 650 | _aMILK QUOTAS | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aPARTNERSHIPS | ||
| 690 | _aRURAL PRACTICE | ||
| 942 | _n0 | ||
| 999 |
_c60518 _d60518 |
||