IHT business and agricultural relief: farmland with development value

IHT business and agricultural relief: farmland with development value - 1996 - Farm Tax Brief (11)9 October 1996, 69-70(2) .

Concludes the article, see Abs55894 for first part. Considers factors to be considered when making lifetime gifts of development land.


AGRICULTURAL PROPERTY RELIEFS
BUSINESS PROPERTY RELIEFS
FARMLAND
INHERITANCE TAX