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Barrett (Inspector of Taxes) v Powell: ChD 11 Feb 1998

Tenant farmer continuing business for two years after payment to land-owner on surrender of lease lost relief for business retirement.

Citations:

Gazette 26-Feb-1998, Times 11-Feb-1998

Statutes:

Finance Act 1985 69

Capital Gains Tax, Agriculture

Updated: 15 May 2022; Ref: scu.78245

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