New tenancy for new IHT Relief
Language: English Series: Farm Tax Brief ; 11(6) June 1996, 46-48(3)Publication details: 1996Subject(s):- AGRICULTURAL HOLDINGS ACT 1986
- AGRICULTURAL PROPERTY RELIEFS
- AGRICULTURAL TENANCIES ACT 1995
- PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
- FARM BUSINESS TENANCIES
- FRIENDS PROVIDENT V BRITISH RALIWAYS BOARD
- INHERITANCE TAX ACT 1984
- JENKIN R LEWIS AND SONS LTD V KERMAN
- SAUNDERS V RALPH
- LANDLORD AND TENANT-AGRICULTURAL TENANCIES
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS55367 (Browse shelf(Opens below)) | 1 | Available | 16002-1001 |
Considers how Agricultural Property Relief at 100% - usually restricted to farmland subject to a tenancy which commenced on or after 1st September 1995, can be available for land let before that date without giving up rights under the Agricultural Holdings Act 1986. Case law.