Gifts with reservation of benefit and agricultural property relief
Language: English Series: Farm Tax Brief ; 8(3) March 1993, 20-22(3)Publication details: 1993Subject(s): Summary: Examines the effects of the seventh anniversary of the introduction of Inheritance Tax in 1986 which marks a watershed for the tax planner because it is only after 18 March 1993 that the full impact of the reservation of benefit rules will be felt.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS48338 (Browse shelf(Opens below)) | 1 | Available | 66252-1001 |
Examines the effects of the seventh anniversary of the introduction of Inheritance Tax in 1986 which marks a watershed for the tax planner because it is only after 18 March 1993 that the full impact of the reservation of benefit rules will be felt.