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A new look for agriculture

By: Language: English Series: Estates Gazette ; (9235) 5 September 1992, 108-109(2)Publication details: 1992Subject(s): Summary: Outlines the provisions of the Finance (No 2) Act 1992 aimed at reducing inheritance taxation burdens for farmers, landowners and small businesses. Examples show how the new reduced tax will work. Relief does not apply to non-agricultural property held for investment purposes.

Outlines the provisions of the Finance (No 2) Act 1992 aimed at reducing inheritance taxation burdens for farmers, landowners and small businesses. Examples show how the new reduced tax will work. Relief does not apply to non-agricultural property held for investment purposes.