| 000 | 00982cab a22002295a 4500 | ||
|---|---|---|---|
| 001 | L141981 | ||
| 008 | 080117e20071129xxkad f s 000 0 eng d | ||
| 035 | _a(Sirsi) u141981 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aCurtis, Richard | |
| 245 | 0 | 4 | _aThe grateful read |
| 260 | _c2007 | ||
| 490 | 0 |
_aTaxation _v160(4135) 29 November 2007, 567-569(2) |
|
| 520 | _aLooks at entitlement to business asset taper relief. Explains common misunderstandings about how relief works. Suggests that the cause of the problem lies in the Taxation Chargeable Gains Act 1992 Act itself. Covers: defining the qualifying holding period; business or non-business assets; apportioning the gain and optimum periods of ownership. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aTAXATION OF CHARGEABLE GAINS ACT 1992 |
| 650 | 2 | 4 | _aCAPITAL GAINS TAX |
| 650 | 2 | 4 | _aBUSINESS ASSET TAPER RELIEF |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES | ||
| 942 | _n0 | ||
| 999 |
_c79684 _d79684 |
||