000 00706cam a2200229 4500
001 ABS62927
008 000000n2000 000 0 eng u
035 _a(Sirsi) u108360
100 _aMaugham, J.
245 _aRoll-over rough edges
260 _c2000
490 _aTaxation
_v145(3772) 31 August 2000, 555-556(2)
520 _aExamines some of the problems that can arise when a person is seeking to dispose of an interest in land and whether roll-over relief is available.
590 _aABS
650 _aROLL-OVER RELIEF
650 _aCAPITAL GAINS TAX
650 _aTAXATION OF CHARGEABLE GAINS ACT 1992
650 _aASSETS
650 _aDISPOSAL
690 _aTAXATION
942 _n0
999 _c64693
_d64693