Farm business tenancies
Language: English Series: Farming News ; 2 March 1995, 35(1)Publication details: 1995Subject(s): Summary: Highlights the minimum period of ownership or occupancy to qualify for 100% IHT relief under the farm business tenancy scheme, the provision for outgoing tenants to claim compensation for planning permission obtained for the farm and 100% relief on Gladstone v Bower tenancies.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB3109-53 (Browse shelf(Opens below)) | 1 | Available | 15738-1001 |
Highlights the minimum period of ownership or occupancy to qualify for 100% IHT relief under the farm business tenancy scheme, the provision for outgoing tenants to claim compensation for planning permission obtained for the farm and 100% relief on Gladstone v Bower tenancies.