Tenant farmers gain
Goldstone, A.
Tenant farmers gain - 1995 - Taxation 135(3522) 21 September 1995, 645-648(4) .
Discusses the effects of changes introduced by the Finance Act 1995 on agricultural property relief. Highlights a number of planning points and pitfalls.
AGRICULTURAL PROPERTY RELIEFS
FARMLAND
FINANCE ACT 1995 S155
INHERITANCE TAX ACT 1984
INHERITANCE TAX
SHORT ROTATION COPPICE
TENANTED LAND
Tenant farmers gain - 1995 - Taxation 135(3522) 21 September 1995, 645-648(4) .
Discusses the effects of changes introduced by the Finance Act 1995 on agricultural property relief. Highlights a number of planning points and pitfalls.
AGRICULTURAL PROPERTY RELIEFS
FARMLAND
FINANCE ACT 1995 S155
INHERITANCE TAX ACT 1984
INHERITANCE TAX
SHORT ROTATION COPPICE
TENANTED LAND