The positively last chance saloon
Matthews, J.
The positively last chance saloon - 1998 - Taxation 140(3643) 12 February 1998, 466-468(3) .
Warns that inheritance tax for farmers could be introduced in the Spring 1998 Budget. Suggests ways of preparing for this if you have land in hand, land let to family partnership, land let to a farming company and land owned by a farming company.
AGRICULTURAL PROPERTY RELIEFS
CARVE OUT SCHEMES
FARMERS
INHERITANCE TAX
PARTNERSHIPS
REVERSIONARY LEASES
The positively last chance saloon - 1998 - Taxation 140(3643) 12 February 1998, 466-468(3) .
Warns that inheritance tax for farmers could be introduced in the Spring 1998 Budget. Suggests ways of preparing for this if you have land in hand, land let to family partnership, land let to a farming company and land owned by a farming company.
AGRICULTURAL PROPERTY RELIEFS
CARVE OUT SCHEMES
FARMERS
INHERITANCE TAX
PARTNERSHIPS
REVERSIONARY LEASES