IHT agricultural property relief for farmhouses (Record no. 73609)

MARC details
000 -LEADER
fixed length control field 01229cam a2200253 4500
001 - CONTROL NUMBER
control field ABS67208
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 031020n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u123950
245 ## - TITLE STATEMENT
Title IHT agricultural property relief for farmhouses
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation August/September 2003, 4-5(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the case Rosser v Inland Revenue Commissioners [2003] SpC 368, [2003] STI 1152 where the Special Commissioners had to judge whether the farmhouse involved qualified for the IHT relief for agricultural property by 'of a character appropriate to the property'. In this case the house had been used a retirement home for the deceased and her husband and not as a farmhouse. Highlights the complications that could arise where a farmer gifts land but retains ownership of the house and where a farmer retires.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ROSSER V INLAND REVENUE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMHOUSES
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 TAX RELIEF
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERPRETATION ACT 1978
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE ACT 1984
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STARKE V COMMISSIONERS OF INLAND REVENUE
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 20/10/2003   ABS67208 123950-1001 06/08/2019 1 06/08/2019 Journal article