Planning to avoid traps
Language: English Series: Country Landowner ; July 1995, 28(1)Publication details: 1995Subject(s): Summary: The Finance Act 1995 contains provisions whereby land let subject to a new tenancy granted on or after 1 September 1995 can qualify for 100% Inheritance Tax Relief. This article warns against rushing in as there are some important tax traps waiting for those who do not plan carefully.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS53335 (Browse shelf(Opens below)) | 1 | Available | 3621-1001 |
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The Finance Act 1995 contains provisions whereby land let subject to a new tenancy granted on or after 1 September 1995 can qualify for 100% Inheritance Tax Relief. This article warns against rushing in as there are some important tax traps waiting for those who do not plan carefully.