Tax and the farm business tenancy
Baird, A.
Tax and the farm business tenancy - 1995 - Rural Property Bulletin July/August 1995, 30-35(6) .
Discusses the tax implications of the new farm business tenancies. The article is an accurate reflection of the tax law as it was understood on 12 July 1995 but it should be noted that the author was still in correspondence with the Inland Revenue and Capital Taxes Office.
AGRICULTURAL PROPERTY RELIEFS
CAPITAL GAINS TAX
DOUBLE EXIT CHARGE
FARM BUSINESS TENANCIES
HOLD OVER RELIEF
INCOME TAX
INHERITANCE TAX
OPTED LAND
RETIREMENT RELIEF
ROLL OVER RELIEF
TAX RELIEF
VALUE ADDED TAX
Tax and the farm business tenancy - 1995 - Rural Property Bulletin July/August 1995, 30-35(6) .
Discusses the tax implications of the new farm business tenancies. The article is an accurate reflection of the tax law as it was understood on 12 July 1995 but it should be noted that the author was still in correspondence with the Inland Revenue and Capital Taxes Office.
AGRICULTURAL PROPERTY RELIEFS
CAPITAL GAINS TAX
DOUBLE EXIT CHARGE
FARM BUSINESS TENANCIES
HOLD OVER RELIEF
INCOME TAX
INHERITANCE TAX
OPTED LAND
RETIREMENT RELIEF
ROLL OVER RELIEF
TAX RELIEF
VALUE ADDED TAX