Inheritance tax (Record no. 78951)

MARC details
000 -LEADER
fixed length control field 00966cab a22001935a 4500
001 - CONTROL NUMBER
control field L138657
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070629s2007 xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u138657
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Hewitt, Tom
245 00 - TITLE STATEMENT
Title Inheritance tax
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 ## - SERIES STATEMENT
Series statement Farmland Market
Volume/sequential designation (67) Summer 2007, 10-11(2)
520 ## - SUMMARY, ETC.
Summary, etc. Reports three key cases over the last five years which have implications for the availability of agricultural property relief (APR) for inheritance tax on farmhouses. Suggests that the Revenue will look closely at arrangements on the ground and that if the owner of the farmhouse is not the person making the day-to-day farming decisions then that house would be unlikely to qualify for APR. Discusses the possibilities of more farms having to be sold due to possible IHT bills.
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY APPRAISAL AND VALUATION-INHERITANCE VALUATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 29/06/2007   L138657 138657-1001 06/08/2019 1 06/08/2019 Journal article