Farmhouses, farm cottages and CGT deferment reliefs (Record no. 74898)

MARC details
000 -LEADER
fixed length control field 01329cab a2200253 4500
001 - CONTROL NUMBER
control field ABS68876
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050310n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u129015
245 ## - TITLE STATEMENT
Title Farmhouses, farm cottages and CGT deferment reliefs
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 20(1) February 2005, 1-2(2)
520 ## - SUMMARY, ETC.
Summary, etc. Provides insights into the peculiarities of the Inheritance Tax relief for agricultural residential property and the relatively straightforward Capital Gains Tax (CGT) treatment of agricultural residential property and other assets passing on death. Discusses the case for making lifetime transfers of farmhouses and cottages and the procedures involved in doing this in varying circumstances. Concludes that currently farmers and other owners of agricultural property can make gifts of agricultural residential property without suffering an immediate CGT liability or removing the donee's right to claim the CGT private residence exemption in the future.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 TAX RELIEF
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARM HOUSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARM COTTAGES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
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 INHERITANCE TAX ACT 1984
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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
    Other/Generic Classification Scheme     London London Journal article 10/03/2005   ABS68876 129015-1001 06/08/2019 1 06/08/2019 Journal article