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