Increasing the boundary
Lang, Penelope
Increasing the boundary - 2009
Since 22 April 2009 agricultural property relief (APR) has applied across the European Economic Area (EEA). APR is the only relief which can provide relief for dwelling houses and as well to landowners who are letting their property. Tests regarding the qualification of houses occupied for the purposes of agriculture have become more stringent in recent years. Examines both restricted relief and extended relief. Concludes that the preservation and extension of APR to the whole EEA is of considerable advantage.
INHERITANCE TAX ACT S115(4)
INHERITANCE TAX ACT S115(5)
WHEATLEY AND ANOTHER (EXECUTORS OF WHEATLEY DECEASED) v INLAND REVENUE COMMISSIONERS
ANTROBUS'S PERSONAL REPRESENTATIVE V TWIDDY (INLAND REVENUE CAPITAL TAXES)
INLAND REVENUE COMMISSIONERS V WHITEFORD
KORNER V INLAND REVENUE COMMISSIONERS
FINANCE ACT 2009 S122
CAPITAL GAINS TAX ACT 1992 SCHED 7
United Kingdom--
Increasing the boundary - 2009
Since 22 April 2009 agricultural property relief (APR) has applied across the European Economic Area (EEA). APR is the only relief which can provide relief for dwelling houses and as well to landowners who are letting their property. Tests regarding the qualification of houses occupied for the purposes of agriculture have become more stringent in recent years. Examines both restricted relief and extended relief. Concludes that the preservation and extension of APR to the whole EEA is of considerable advantage.
INHERITANCE TAX ACT S115(4)
INHERITANCE TAX ACT S115(5)
WHEATLEY AND ANOTHER (EXECUTORS OF WHEATLEY DECEASED) v INLAND REVENUE COMMISSIONERS
ANTROBUS'S PERSONAL REPRESENTATIVE V TWIDDY (INLAND REVENUE CAPITAL TAXES)
INLAND REVENUE COMMISSIONERS V WHITEFORD
KORNER V INLAND REVENUE COMMISSIONERS
FINANCE ACT 2009 S122
CAPITAL GAINS TAX ACT 1992 SCHED 7
United Kingdom--