Easing the burden
Day, P.
Easing the burden - 1992 - CS Monthly : Rural Practice 1(9) June 1992, 3(1) .
Discusses the Baird case (Abs44344) which gave cause for concern to the families of agricultural tenants, faced with the prospect of substantial assessments to inheritance tax on the value of the farm tenancy, notwithstanding a total inability to realise the value.
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
BAIRD CASE
INHERITANCE TAX
Easing the burden - 1992 - CS Monthly : Rural Practice 1(9) June 1992, 3(1) .
Discusses the Baird case (Abs44344) which gave cause for concern to the families of agricultural tenants, faced with the prospect of substantial assessments to inheritance tax on the value of the farm tenancy, notwithstanding a total inability to realise the value.
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
BAIRD CASE
INHERITANCE TAX