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Inheritance tax : does it still affect farmers?

By: Language: English Series: Bulletin : Agricultural Law Association Quarterly Magazine ; (8) March 1993, 3-5(3)Publication details: 1993Subject(s): Summary: Looks at implications of the changes to agricultural relief for inheritance tax purposes for three groups of agricultural property owners: owner/occupiers; landlords and those with `family` tenancies.

Looks at implications of the changes to agricultural relief for inheritance tax purposes for three groups of agricultural property owners: owner/occupiers; landlords and those with `family` tenancies.