000 00895cab a2200205 4500
001 ABS38696
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u12016
041 _aeng
100 _aHill, S.
245 _aMilk quotas: legal and taxation implications
260 _c1988
350 _a0
490 _aLaw Society`s Gazette
_v85(3) 20 January 1988, 19-20(2)
520 _aExamines the treatment for tax purposes of payments received for quota transfer , whether CGT is payable on the disposal of an asset, and the payment of VAT . Also looks at difficulties which can arise with quota where there has been a mortgage of land in favour of a bank, the position of quota in connection with the sale or purchase of a dairy farm, and the effect of quota on grazing agreements .
650 _aMILK QUOTAS
690 _aRURAL PRACTICE
942 _n0
948 _c04/03/1997
999 _c7685
_d7685