The difference a year makes
Cardwell, M.
The difference a year makes - 1992 - Taxation 129933690 3 September 1992, 564-565(2) .
Discusses the practical effect of the changes in Finance (No 2) Act 1992 relating to agricultural property relief under inheritance tax.
AGRICULTURAL HOLDINGS ACT 1986
AGRICULTURAL PROPERTY RELIEFS
FINANCE (NO 2) ACT 1992
GLADSTONE V BOWER TENANCIES
INHERITANCE TAX ACT 1984 S116(2)(A)
INHERITANCE TAX
MINISTRY CONSENT TENANCIES
SHARE FARMING
The difference a year makes - 1992 - Taxation 129933690 3 September 1992, 564-565(2) .
Discusses the practical effect of the changes in Finance (No 2) Act 1992 relating to agricultural property relief under inheritance tax.
AGRICULTURAL HOLDINGS ACT 1986
AGRICULTURAL PROPERTY RELIEFS
FINANCE (NO 2) ACT 1992
GLADSTONE V BOWER TENANCIES
INHERITANCE TAX ACT 1984 S116(2)(A)
INHERITANCE TAX
MINISTRY CONSENT TENANCIES
SHARE FARMING