Cash-rich companies
Gunn, M.
Cash-rich companies - 1998 - Taxation 141(3662) 25 June 1998, 325-327(3) .
Discusses the Special Commissioner`s decision in the case of "Barclays Bank Trust Co Ltd" relating to business property relief and the `excepted assets` test. Considers the position of cash-only businesses, investment businesses and individuals.
BUSINESS PROPERTY RELIEFS
CASH HOLDINGS
EXCEPTED ASSETS
INHERITANCE TAX ACT 1984 S105
INHERITANCE TAX ACT 1984 S112
INHERITANCE TAX
INVESTMENT BUSINESS
O`NEILL AND BRENNAN CONSTRUCTION LTD V JOWETT
Cash-rich companies - 1998 - Taxation 141(3662) 25 June 1998, 325-327(3) .
Discusses the Special Commissioner`s decision in the case of "Barclays Bank Trust Co Ltd" relating to business property relief and the `excepted assets` test. Considers the position of cash-only businesses, investment businesses and individuals.
BUSINESS PROPERTY RELIEFS
CASH HOLDINGS
EXCEPTED ASSETS
INHERITANCE TAX ACT 1984 S105
INHERITANCE TAX ACT 1984 S112
INHERITANCE TAX
INVESTMENT BUSINESS
O`NEILL AND BRENNAN CONSTRUCTION LTD V JOWETT