Developments for the landowner: an accountant`s view
Scrutton, H.
Developments for the landowner: an accountant`s view - 1996 - Farmland Market (45) Spring 1996, 18-19(2) .
Discusses key 1995 Budget provisions for landowners including extension of Agricultural and Business Property Relief, reduction in age limit for capital gains tax, retirement relief, income tax changes, VAT provisions on building conversions and farmhouses together with a review of recent disturbance compensation law and the valuation of freehold land and tenancies post "Lady Fox" and "Walton".
UK BUDGET 1995
AGRICULTURAL PROPERTY RELIEFS
BUILDING CONVERSIONS
BUSINESS PROPERTY RELIEFS
CAPITAL GAINS TAX
DAVIS V HENDERSON
DISTURBANCE COMPENSATION
FINANCE BILL 1995
INCOME TAX
LADY FOX CASE
PRITCHARD V PURVES
RETIREMENT RELIEF
TAX RELIEF
VALUE ADDED TAX
VALUE ADDED TAX
WALTON CASE
Developments for the landowner: an accountant`s view - 1996 - Farmland Market (45) Spring 1996, 18-19(2) .
Discusses key 1995 Budget provisions for landowners including extension of Agricultural and Business Property Relief, reduction in age limit for capital gains tax, retirement relief, income tax changes, VAT provisions on building conversions and farmhouses together with a review of recent disturbance compensation law and the valuation of freehold land and tenancies post "Lady Fox" and "Walton".
UK BUDGET 1995
AGRICULTURAL PROPERTY RELIEFS
BUILDING CONVERSIONS
BUSINESS PROPERTY RELIEFS
CAPITAL GAINS TAX
DAVIS V HENDERSON
DISTURBANCE COMPENSATION
FINANCE BILL 1995
INCOME TAX
LADY FOX CASE
PRITCHARD V PURVES
RETIREMENT RELIEF
TAX RELIEF
VALUE ADDED TAX
VALUE ADDED TAX
WALTON CASE