The Finance Acts 1998 and 2000: can the owners of agricultural land continue to gain from their capital disposals?Gibbard, R., (2001) The Finance Acts 1998 and 2000: can the owners of agricultural land continue to gain from their capital disposals? Working Papers in Land Management and Development. 02/01. Working Paper. University of Reading, Reading. pp19.
It is advisable to refer to the publisher's version if you intend to cite from this work. See Guidance on citing. Abstract/SummaryThis 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 Finance Act 1998 and subsequently amended in the Finance Act 2000. The 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. The opportunity for tax mitigation by the owners of agricultural land is critically examined.
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