Planning for your successor (Record no. 76317)

MARC details
000 -LEADER
fixed length control field 01545cab a2200193 4500
001 - CONTROL NUMBER
control field ##L132074
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060103n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132074
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Harrison, Mike
245 00 - TITLE STATEMENT
Title Planning for your successor
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 #0 - SERIES STATEMENT
Series statement Farmers' Weekly
Volume/sequential designation 143(16)23 December 2005, 4-5(2)
520 ## - SUMMARY, ETC.
Summary, etc. Farm succession and inheritance planning is still a major issue although the number of children directly following their parents into agriculture is decreasing. This view has been reinforced by "The succession project", a recent study of farm succession and inheritance by accountant Saffery Champness. Considers the shifting of attitudes towards inheritance, the need for early planning and good advice to ensure a smooth transfer of ownership and the fact that succession is high on people's agendas following a general rise in UK wealth fuelled by rising property values. Determines why individuals sometimes find it hard to formulate an effective succession plan. Concludes that early succession planning is vital in commercial and financial terms as well as for family security. Provides a succession planning checklist and discusses the important implications of the recent "Antrobus" judgment (L131626) in respect of inheritance tax and agricultural property.
590 ## - LOCAL NOTE (RLIN)
Local note IKA030106
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ANTROBUS'S PERSONAL REPRESENTATIVE V TWIDDY (INLAND REVENUE CAPITAL TAXES)
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-RURAL AND NATURAL ASSETS-RURAL AND NATURAL ASSET 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 03/01/2006   L132074 132074-1001 06/08/2019 1 06/08/2019 Journal article