IHT Business Property Relief - valuing interests in partnerships
IHT Business Property Relief - valuing interests in partnerships
- 1997
- Farm Tax Brief 12(8) August/September 1997, 62-63(2) .
Discusses the value of a partner`s interest in a partnership within the terms of the Inheritance Tax 1984 s105(1)(a) as an `interest in a business` and so potentially qualifying for Business Property Relief at the rate of 100 per cent.
BUSINESS PROPERTY RELIEFS
IHT
INHERITANCE TAX 1984 S105(1)(A)
INTEREST
Discusses the value of a partner`s interest in a partnership within the terms of the Inheritance Tax 1984 s105(1)(a) as an `interest in a business` and so potentially qualifying for Business Property Relief at the rate of 100 per cent.
BUSINESS PROPERTY RELIEFS
IHT
INHERITANCE TAX 1984 S105(1)(A)
INTEREST