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The Finance Act 1998: can the owners of agricultural land continue to gain from their capital disposals?

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Gibbard, R. (1998) The Finance Act 1998: can the owners of agricultural land continue to gain from their capital disposals? Working Papers in Land Management & Development. 12/98. Working Paper. University of Reading, Reading. pp18.

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Abstract/Summary

This paper seeks to analyse and discuss, from the perspective of the owners of agricultural land, the main changes to the Capital Gains Tax regime introduced in the Budget of March 1998 and contained in the Finance Act 1998. The immediate replacement of indexation with a new Taper relief is examined, along with the phasing out of Retirement relief, and the interaction of Taper relief with Rollover relief.

Item Type:Report (Working Paper)
Divisions:Henley Business School > Real Estate and Planning
ID Code:27237
Publisher:University of Reading
Publisher Statement:The copyright of each working paper remains with the author. If you wish to quote from or cite any paper please contact the appropriate author; in some cases a more recent version of the paper may have been published elsewhere.
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