A new look for agriculture

Honnywill, G.

A new look for agriculture - 1992 - Estates Gazette (9235) 5 September 1992, 108-109(2) .

Outlines the provisions of the Finance (No 2) Act 1992 aimed at reducing inheritance taxation burdens for farmers, landowners and small businesses. Examples show how the new reduced tax will work. Relief does not apply to non-agricultural property held for investment purposes.


AGRICULTURAL PROPERTY RELIEFS
BUSINESS PROPERTY RELIEFS
INHERITANCE TAX