| 000 | 00748cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS55255 | ||
| 008 | 090401t1996 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u15200 | ||
| 041 | _aeng | ||
| 245 | _aCGT roll-over relief - `new` asset or `old` | ||
| 260 | _c1996 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v11(2) February 1996, 10-11(2) |
||
| 520 | _aDiscusses legal interpretation of the word `land` in the context of Capital Gains Tax roll-over relief rules for land assets. Reflects on the distinction between `old` and `new` assets. | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aLAND ASSETS | ||
| 650 | _aROLL-OVER RELIEF | ||
| 650 | _aWATTON V TIPPETT | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c9942 _d9942 |
||