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Easing the burden

By: Language: English Series: CS Monthly : Rural Practice ; 1(9) June 1992, 3(1)Publication details: 1992Subject(s): Summary: Discusses the Baird case (Abs44344) which gave cause for concern to the families of agricultural tenants, faced with the prospect of substantial assessments to inheritance tax on the value of the farm tenancy, notwithstanding a total inability to realise the value.

Discusses the Baird case (Abs44344) which gave cause for concern to the families of agricultural tenants, faced with the prospect of substantial assessments to inheritance tax on the value of the farm tenancy, notwithstanding a total inability to realise the value.