Valuing joint interests of land for IHT purposes (Record no. 117743)

MARC details
000 -LEADER
fixed length control field 01034cam a2200229 4500
001 - CONTROL NUMBER
control field ABS68068
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040721n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u126888
245 ## - TITLE STATEMENT
Title Valuing joint interests of land for IHT purposes
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 19(6) July 2004, 1-3(3)
520 ## - SUMMARY, ETC.
Summary, etc. Due to increased house prices, the value of a deceased's share of the family home has become an important element in the calculation of the Inheritance Tax liability. Although farming families are generally covered by the Agricultural Property Relief, there are occasions when the non-agricultural value of a partner's share needs to be considered. Discusses in particular the value of a husband's share where he dies first, looking at statutory law and case law.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOUSE PRICES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL PROPERTY RELIEFS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOUSE VALUES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element JOINT TENANTS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 21/07/2004   ABS68068 126888-1001 06/08/2019 1 06/08/2019 Journal article