Time to surrender?
Channon, G.A.
Time to surrender? - 1993 - Taxation 132(3424) 7 October 1993, 14-15(2) .
With the recent changes implemented by the Finance Act 1992 this article addresses some of the problems encountered in unwinding past tax planning for farmers.
AGRICULTURAL PROPERTY RELIEFS
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
BAIRDS TRUSTEES V IRC
FINANCE ACT 1992
INHERITANCE TAX
TAX PLANNING
VACANT POSSESSION
VALUE
Time to surrender? - 1993 - Taxation 132(3424) 7 October 1993, 14-15(2) .
With the recent changes implemented by the Finance Act 1992 this article addresses some of the problems encountered in unwinding past tax planning for farmers.
AGRICULTURAL PROPERTY RELIEFS
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
BAIRDS TRUSTEES V IRC
FINANCE ACT 1992
INHERITANCE TAX
TAX PLANNING
VACANT POSSESSION
VALUE