Tax valuation of agricultural property
Apsion, G
Tax valuation of agricultural property - 2002 - Farm Tax and Finance 18(7) 2001/2002, 49-53(5) .
Special feature on conducting a tax valuation of agricultural property. Emphasises the difficulty of identifying the nature of the property to be valued and raises a number of questions on what constitutes the 'land' which the valuer must value. Considers answers to these questions referring to the availability of agricultural property relief as defined in the Inheritance Tax Act 1984 s115-124. Case law.
AGRICULTURAL PROPERTY
FARMHOUSES
PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
AGRICULTURAL PROPERTY RELIEFS
Valuation
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
INHERITANCE TAX ACT 1984
Tax valuation of agricultural property - 2002 - Farm Tax and Finance 18(7) 2001/2002, 49-53(5) .
Special feature on conducting a tax valuation of agricultural property. Emphasises the difficulty of identifying the nature of the property to be valued and raises a number of questions on what constitutes the 'land' which the valuer must value. Considers answers to these questions referring to the availability of agricultural property relief as defined in the Inheritance Tax Act 1984 s115-124. Case law.
AGRICULTURAL PROPERTY
FARMHOUSES
PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
AGRICULTURAL PROPERTY RELIEFS
Valuation
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
INHERITANCE TAX ACT 1984