The juggler`s skill
Ray, R.
The juggler`s skill - 1994 - Taxation 13293436) 13 January 1994, 292-295(4) .
Explains how a combination of inheritance tax and capital gains tax reliefs can provide freedom from taxation for some business and agricultural property.
AGRICULTURAL PROPERTY RELIEFS
CAPITAL GAINS TAX
EXEMPTIONS
FINANCE (NO 2) ACT 1992
INHERITANCE TAX ACT 1984
INHERITANCE TAX
RELIEF
TAX PLANNING
TAXATION OF CHARGEABLE GAINS ACT 1992 S165
The juggler`s skill - 1994 - Taxation 13293436) 13 January 1994, 292-295(4) .
Explains how a combination of inheritance tax and capital gains tax reliefs can provide freedom from taxation for some business and agricultural property.
AGRICULTURAL PROPERTY RELIEFS
CAPITAL GAINS TAX
EXEMPTIONS
FINANCE (NO 2) ACT 1992
INHERITANCE TAX ACT 1984
INHERITANCE TAX
RELIEF
TAX PLANNING
TAXATION OF CHARGEABLE GAINS ACT 1992 S165