Valuable reliefs

Hughes, N.

Valuable reliefs - 2005 - Taxation 154(3992) 27 January 2005, 404-406(3) .

Explains how business property and agricultural property reliefs work in relation to inheritance tax, such as who can apply for property reliefs.


BUSINESS PROPERTY
AGRICULTURAL PROPERTY
INHERITANCE TAX
INHERITANCE TAX ACT 1984
TAX RELIEF
CIR V GEORGE (STEDMAN DECEASED)
AGRICULTURAL TENANCIES ACT 1995
GRAY (SURVIVING EXECUTOR OF LADY FOX) V CIR
STOKE AND ANOTHER (BROWNE'S EXECUTORS) V CIR