Retirement relief was to be given on the sale of a milking parlour and yard when accompanied by a cessation of the trade involving those assets.
Citations:
Ind Summary 23-Jan-1995, Gazette 11-Jan-1995, Times 13-Dec-1994
Jurisdiction:
England and Wales
Income Tax, Income Tax, Capital Gains Tax
Updated: 19 May 2022; Ref: scu.82496