Inheritance tax : does it still affect farmers?
Ratcliffe, J.
Inheritance tax : does it still affect farmers? - 1993 - Bulletin : Agricultural Law Association Quarterly Magazine (8) March 1993, 3-5(3) .
Looks at implications of the changes to agricultural relief for inheritance tax purposes for three groups of agricultural property owners: owner/occupiers; landlords and those with `family` tenancies.
AGRICULTURAL PROPERTY RELIEFS
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
INHERITANCE TAX
Inheritance tax : does it still affect farmers? - 1993 - Bulletin : Agricultural Law Association Quarterly Magazine (8) March 1993, 3-5(3) .
Looks at implications of the changes to agricultural relief for inheritance tax purposes for three groups of agricultural property owners: owner/occupiers; landlords and those with `family` tenancies.
AGRICULTURAL PROPERTY RELIEFS
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
INHERITANCE TAX