Agricultural property relief : the definition of 'agricultural property'
Apsion, G.
Agricultural property relief : the definition of 'agricultural property' - 2000 - Farm Tax and Finance 17(4) 30-36(7) .
Analyses the phrase 'agricultural property', first introduced into capital tax legislation by the Finance Act 1894, and not legally interpreted until the Revenue's definition of it in "Starke v IRC" a century later.
STARKE AND ANOTHER V IRC
FINANCE ACT 1894
AGRICULTURAL PROPERTY RELIEFS
INTERPRETATION
INHERITANCE TAX
CAPITAL TRANSFER TAX
INHERITANCE TAX ACT 1984
INTERPRETATION ACT 1978
Agricultural property relief : the definition of 'agricultural property' - 2000 - Farm Tax and Finance 17(4) 30-36(7) .
Analyses the phrase 'agricultural property', first introduced into capital tax legislation by the Finance Act 1894, and not legally interpreted until the Revenue's definition of it in "Starke v IRC" a century later.
STARKE AND ANOTHER V IRC
FINANCE ACT 1894
AGRICULTURAL PROPERTY RELIEFS
INTERPRETATION
INHERITANCE TAX
CAPITAL TRANSFER TAX
INHERITANCE TAX ACT 1984
INTERPRETATION ACT 1978