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13.309: Gains of a capital nature

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 13: Special Types of Business 13.3: Land Development Activities 13.309.1: General 13.309.2: The three tests 13.309.3: Exceptions 13.309.4: Charge to tax 13.309.5: Recovery of tax from person realising gain 13.309.6: Non-residents 13.309.7: Power to obtain information 13.309.8: Tax on capital gains 13.309.9: Profits or gains from land zoning: windfall gains ...

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