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
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