Business property
Argles, Robert
Business property - 2009 - Taxation 163(4192) 5 February 2009, 119-122(4) .
Provides an overview of business property relief and how this can alleviate the burden of inheritance tax. Considers the need for a business, reliefs for a relevant business property and the importance of gathering evidence if a dispute goes to court. Concludes by commenting on holiday homes, excepted assets and cash deposits.
TRUSTEES OF THE NELSON DANCE FAMILY SETTLEMENT V HMRC
EXORS OF PIERCY V CIR
EXORS OF BROWN V CIR
FARMER V CIR
GEORGE AND LOOCHIN V CIR
CIR V MARTIN
SALISBURY HOUSE ESTATES LIMITED V FRY
England and Wales--1543-
Business property - 2009 - Taxation 163(4192) 5 February 2009, 119-122(4) .
Provides an overview of business property relief and how this can alleviate the burden of inheritance tax. Considers the need for a business, reliefs for a relevant business property and the importance of gathering evidence if a dispute goes to court. Concludes by commenting on holiday homes, excepted assets and cash deposits.
TRUSTEES OF THE NELSON DANCE FAMILY SETTLEMENT V HMRC
EXORS OF PIERCY V CIR
EXORS OF BROWN V CIR
FARMER V CIR
GEORGE AND LOOCHIN V CIR
CIR V MARTIN
SALISBURY HOUSE ESTATES LIMITED V FRY
England and Wales--1543-