| 000 | 01002cab a22002295a 4500 | ||
|---|---|---|---|
| 001 | L141982 | ||
| 008 | 080117e20071129xxkad f 000 0 eng d | ||
| 035 | _a(Sirsi) u141982 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aGordon, Keith | |
| 245 | 0 | 0 | _aGood news for Nora! |
| 260 | _c2007 | ||
| 490 | 0 |
_aTaxation _v160(4135) 29 November 2007, 593-595(3) |
|
| 520 | _aDiscusses the taper relief rules which have complicated the capital gains tax code. Examines how much taper relief would be available on the disposal of a shop owned for sixteen months, used by a tenant for over six months and which is otherwise empty. Using this case as a worked example, shows how the business asset taper relief entitlement should be calculated. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aTAXATION OF CHARGEABLE GAINS ACT 1992 |
| 650 | 2 | 4 | _aBUSINESS ASSET TAPER RELIEF |
| 650 | 2 | 4 | _aCAPITAL GAINS TAX |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES | ||
| 942 | _n0 | ||
| 999 |
_c79685 _d79685 |
||