| 000 | 00946cam a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS65290 | ||
| 008 | 020409n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u117400 | ||
| 245 | _aCGT - small disposals of land | ||
| 260 | _c2002 | ||
| 490 |
_aFarm Tax Brief _v17(2) March 2002, 1-3(3) |
||
| 520 | _aDiscusses the Special Capital Gains Tax rules for small part disposals of land. Originally thought to only postpone the tax charge, it may become a tax charge exempted or reduced under certain conditions. The Small Part Disposals Relief contains too many discouragements but TCGA 1992 s242 is available for disposals to anyone but with some restrictions. Discusses the options available within these restrictions and an example. | ||
| 590 | _aABS | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aPART DISPOSAL | ||
| 650 | _aLAND DISPOSAL | ||
| 650 | _aTAXATION OF CHARGEABLE GAINS ACT 1992 S242 | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c69937 _d69937 |
||