| 000 | 00987cam a2200217 4500 | ||
|---|---|---|---|
| 001 | WB3808-26 | ||
| 008 | 020227n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u116877 | ||
| 245 | _aNew look for farm sales | ||
| 260 | _c2002 | ||
| 490 |
_aFarmers Guardian _v 22 February 2002, 43(1) |
||
| 520 | _aFarm sales will be affected by the introduction of 75% business asset taper relief on capital gains tax. This will avoid the practice of rolling-over: instead sellers will be able to pay a minimal tax bill and free funds for a wider range of investment rather than reinvesting in a new, qualifying asset, ie another farm or piece of land within 3 years in order to avoid paying 40% in capital gains tax. | ||
| 590 | _aWB | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aPROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND | ||
| 650 | _aAGRICULTURAL INVESTMENT | ||
| 650 | _aFARMLAND MARKET | ||
| 650 | _aFARM SALES | ||
| 690 | _aPROPERTY | ||
| 942 | _n0 | ||
| 999 |
_c69614 _d69614 |
||