| 000 | 00719cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS55256 | ||
| 008 | 090401t1996 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u15211 | ||
| 041 | _aeng | ||
| 245 | _aCGT roll-over relief - taking asset into use | ||
| 260 | _c1996 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v11(2) February 1996, 12-13(2) |
||
| 520 | _aDiscusses case law in the context of Capital Gains Tax roll-over relief. Reflects on `new asset` taken into use for trade `on acquisition`. | ||
| 650 | _aCAMPBELL CONNELLY V BARNETT | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aMILTON V CHIVERS | ||
| 650 | _aROLE-OVER RELIEF | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c9948 _d9948 |
||