IHT agricultural property relief (Record no. 79130)

MARC details
000 -LEADER
fixed length control field 01027cab a22002175a 4500
001 - CONTROL NUMBER
control field L139900
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070817s2006 xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u139900
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Farm Tax Brief
9 (RLIN) 5321
245 00 - TITLE STATEMENT
Title IHT agricultural property relief
Remainder of title farmhouses, manor houses and McKenna's executors
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 21(9) November 2006, 1-3(3)
520 ## - SUMMARY, ETC.
Summary, etc. Special Commissioners decision in Annand and Others (Executors of McKenna Deceased) v HMRC (2006) UK SPC 565 (McKenna). The appeal concerned a claim for IHT Agricultural Property Relief for a substantial house, on the basis that it was a farmhouse. The taxpayers lost. NB. This issue of Farm Tax Brief was devoted to this case (see also L136926 and L136910).
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MCKENNAS' EXECUTORS V HMRC
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL PROPERTY RELIEFS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX
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-RURAL AND NATURAL ASSETS-RURAL AND NATURAL ASSET TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0

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