Business and agricultural property relief (Record no. 115933)

MARC details
000 -LEADER
fixed length control field 02017cam a22002775a 4500
001 - CONTROL NUMBER
control field L159473
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 110804s2014 xxk f 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781780435497
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u159473
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 336.2002463
-- 218
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Harris, Toby
245 00 - TITLE STATEMENT
Title Business and agricultural property relief
250 ## - EDITION STATEMENT
Edition statement 6th ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. West Sussex
Name of publisher, distributor, etc. Bloomsbury Professional Ltd.
Date of publication, distribution, etc. 2014
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Introduction -- Agricultural property: qualifying property -- Agricultural property: agricultural value, the rates of relief, occupation and other aspects -- Agricultural property: areas of particular concern -- Business property: property qualifying for the relief -- Business property: the rates of relief, limitations to the relief -- Relevant business property: exceptions to the relief: excepted assets -- Relevant business property: aspects of valuation and the treatment of liabilities -- Relevant business property: exceptions to the relief: 'wholly or mainly holding investments -- Clawback -- Woodlands -- Overlap of APR and BPR -- Tax shelters -- General planning point -- Will planning -- APR and BPR: the new regime -- Heritage property: what qualifies, undertakings and access -- Heritage property: application for exemption and variation of undertakings -- Heritage property: loss of the exemption -- Heritage property: the regime for relevant property trusts -- Maintenance funds -- Compliance -- Payment of IHT
520 ## - SUMMARY, ETC.
Summary, etc. Provides a practical guide to the rules concerning inheritance tax relief for heritage properties, businesses, farms and woodland. Includes worked examples, and considers both legislation and case law. It discusses commonly encountered situations, provides guidance on compliance and offers useful tips for saving client's tax.
521 ## - TARGET AUDIENCE NOTE
Target audience note s
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX LAW
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name ENGLAND AND WALES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Rural
9 (RLIN) 6268
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Finance and taxation
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Erwood, Chris
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     London London Books 28/07/2017   336.2002463 HAR 30078436 06/08/2019 1 06/08/2019 Book