US EditionQ&A: land sale and CGT liability
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Q&A: land sale and CGT liability
standfirst: In this week’s Q&A, Croner-i tax advisor consultant Amaira Badat CTA explains the timing issues when deciding applicable timing for capital gains tax (CGT)My client has entered a contract with a third-party company to sell a piece of land that they own. This land is currently just a field containing no structures. One of the conditions of the contract for sale is that first they must finish obtaining planning permission for developme…
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