The Finance Bill, IHT, agricultural property relief and family tenancies
The Finance Bill, IHT, agricultural property relief and family tenancies
- 1992
- Farm Tax Brief 7(6) June 1992, 41-46(6) .
Summary of provisions in the Finance Bill likely to affect farmers; focusing on improvement in reliefs for business and agricultural property under Inheritance Tax. Includes detailed examples.
FINANCE BILL
HOLD OVER RELIEF
INHERITANCE TAX ACT 1984
INHERITANCE TAX
LOANS
TAX RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992 S165
Summary of provisions in the Finance Bill likely to affect farmers; focusing on improvement in reliefs for business and agricultural property under Inheritance Tax. Includes detailed examples.
FINANCE BILL
HOLD OVER RELIEF
INHERITANCE TAX ACT 1984
INHERITANCE TAX
LOANS
TAX RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992 S165