Living off the land

Hutton, M.

Living off the land - 2000 - Taxation 145(3774) 14 September 2000, 618-621(4) .

Investigates the impact of the tax regime on agricultural tenancies. Covers inheritance tax, capital gains tax and VAT.


PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
INHERITANCE TAX
CAPITAL GAINS TAX
VALUE ADDED TAX