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Farm business tenancies

Farm business tenancies - 1995 - Farming News 2 March 1995, 35(1) .

Highlights the minimum period of ownership or occupancy to qualify for 100% IHT relief under the farm business tenancy scheme, the provision for outgoing tenants to claim compensation for planning permission obtained for the farm and 100% relief on Gladstone v Bower tenancies.

Subjects--Topical Terms:
AGRICULTURAL TENANCIES BILL
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
COMPENSATION
FARM BUSINESS TENANCIES
GLADSTONE V BOWER
INHERITANCE TAX
INLAND REVENUE
PLANNING PERMISSION
QUALIFICATION
RELIEF

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