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Disappearing loophole?

Jordan, T.

Disappearing loophole? - 1997 - Taxation 139(3601) 10 April 1997, 40-43(4) .

Examines the legislation relating to agricultural property relief. Case law.

Subjects--Topical Terms:
AGRICULTURAL PROPERTY RELIEFS
AGRICULTURAL PROPERTY
AGRICULTURAL TENANCIES ACT 1995
FINANCE ACT 1996
GUNTER V NEWTOWN OYSTER FISHERY
HARROLD EXORS V COMMISSIONERS OF INLAND REVENUE
HEMENS V WHITSBURY FARM & STUD LTD
INHERITANCE TAX ACT 1984
INHERITANCE TAX
WALTONS EXECUTORS V INLAND REVENUE COMMISSIONERS

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