| 000 | 01008cab a2200289 4500 | ||
|---|---|---|---|
| 001 | ABS54449 | ||
| 008 | 090401t1996 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u10414 | ||
| 041 | _aeng | ||
| 100 | _aChamberlain, E. | ||
| 245 | _aTricky reliefs available | ||
| 260 | _c1996 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v136(3538) 18 January 1996, 384-387(4) |
||
| 520 | _aHighlights key issues in advising clients, particularly farmers, on the sale of development land; including retirement relief, conditional v contingent contracts, deferred unquantifiable contracts, options, combination of reliefs, inter-spouse transfers, hold-over v retirement reliefs, and sale of garden and main residence. | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aDEVELOPMENT LAND | ||
| 650 | _aHOLD OVER RELIEF | ||
| 650 | _aMAIN RESIDENCE | ||
| 650 | _aRETIREMENT RELIEF | ||
| 650 | _aSALE OF LAND | ||
| 650 | _aTAX RELIEF | ||
| 690 | _aLAND | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c6565 _d6565 |
||