Inheritance tax - wrinkles and foibles - I

Ray, R.P.

Inheritance tax - wrinkles and foibles - I - 1994 - Taxation (134) 8 December 1994, 238-242(4) .

Discusses and illustrates planning possibilities and difficulties in relation to inheritance tax business property relief and agricultural property relief.


AGRICULTURAL PROPERTY RELIEFS
BUSINESS PROPERTY RELIEFS
INHERITANCE TAX