IHT business and agricultural relief
Language: English Series: Farm Tax Brief ; 9(6) June 1994, 44-45(2)Publication details: 1994Subject(s): Summary: Demonstrates how Business Property Relief can be available to supplement Agricultural Property Relief. Comments on the advantages and disadvantages for farmers, and discusses the wording of IHT Act 1984 s114(1) which it states, could be the key to unravelling some of the complexities.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS50984 (Browse shelf(Opens below)) | 1 | Available | 3858-1001 |
Demonstrates how Business Property Relief can be available to supplement Agricultural Property Relief. Comments on the advantages and disadvantages for farmers, and discusses the wording of IHT Act 1984 s114(1) which it states, could be the key to unravelling some of the complexities.