Agricultural property relief : the definition of 'agricultural property'
Series: Farm Tax and Finance ; 17(4) 30-36(7)Publication details: 2000Subject(s): Summary: Analyses the phrase 'agricultural property', first introduced into capital tax legislation by the Finance Act 1894, and not legally interpreted until the Revenue's definition of it in "Starke v IRC" a century later.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS62671 (Browse shelf(Opens below)) | 1 | Available | 107193-1001 |
Analyses the phrase 'agricultural property', first introduced into capital tax legislation by the Finance Act 1894, and not legally interpreted until the Revenue's definition of it in "Starke v IRC" a century later.