Just what is a farmhouse? (Record no. 107485)

MARC details
000 -LEADER
fixed length control field 01639cai a22002295a 4500
001 - CONTROL NUMBER
control field L140343
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070919e20070417xxk f w 100 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u140343
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 336.2250942 $2 21
111 2# - MAIN ENTRY--MEETING NAME
Meeting name or jurisdiction name as entry element Roots Rural Research Conference 2007
Location of meeting RICS, London
Date of meeting or treaty signing 17 April 2007
245 00 - TITLE STATEMENT
Title Just what is a farmhouse?
Remainder of title recent developments in agricultural property relief from inheritance tax and their implications for professional valuation practice
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. RICS
Date of publication, distribution, etc. 2007
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the boundaries of Agricultural Property Relief (APR) from Inheritance Tax (IHT), with particular reference to the decisions from the Special Commissioners and Lands Tribunal in the Antrobus and McKenna cases. Analyses these cases in the context of professional practice in the fields of client advice and valuation. Finds that professional instructions for Inheritance Tax valuations are failing to recognise the rigorous requirements which must be satisfied if a claim for APR is to succeed. Offers guidance on a four stage test to determine the appropriate level of APR for a farmhouse and farm buildings. Explores the implications of this for the professional relationship between valuers, executors and their solicitors.
590 ## - LOCAL NOTE (RLIN)
Local note ka
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MCKENNA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY APPRAISAL AND VALUATION-INHERITANCE VALUATION
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Cowap, Charles
856 48 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.rics.org/site/download_feed.aspx?fileID=5195&fileExtension=PDF">https://www.rics.org/site/download_feed.aspx?fileID=5195&fileExtension=PDF</a>
Public note View this article free of charge at www.rics.org...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     Virtual Virtual Online 19/09/2007   ONLINE PUBLICATION 140343-1001 06/08/2019 1 06/08/2019 Book