Inheritance Tax and the transfer of business assets
Pickering, J.C.G.
Inheritance Tax and the transfer of business assets - 1992 - Solicitors` Journal 136(24) 19 June 1992, 609(1) .
Considers business property relief in the context of Inheritance tax planning and exposes some common pitfalls in the light of provisions in the Finance Bill.
BUSINESS PROPERTY RELIEFS
FINANCE BILL
INHERITANCE TAX ACT 1984
INHERITANCE TAX
OWNERSHIP
TAX RELIEF
Inheritance Tax and the transfer of business assets - 1992 - Solicitors` Journal 136(24) 19 June 1992, 609(1) .
Considers business property relief in the context of Inheritance tax planning and exposes some common pitfalls in the light of provisions in the Finance Bill.
BUSINESS PROPERTY RELIEFS
FINANCE BILL
INHERITANCE TAX ACT 1984
INHERITANCE TAX
OWNERSHIP
TAX RELIEF