000 00791cab a2200193 4500
001 WB2419-45
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u12032
041 _aeng
245 _aCapital Gains Tax changes
260 _c1988
350 _a0
490 _aFinancial Times
_v11/5/88 p12
490 _aCLA Press Release
_v12/5/88 (2)
520 _aChanges to the Finance Bill, agreed this week, will enable taxpayers to elect to have future capital gains tax liabilities computed without reference to the pre-1982 value of assets. The CLA has welcomed this move which will enable a loss on the sale of land relative to its 1982 value to be offset against a capital gain in the value of a milk quota .
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c7697
_d7697