IHT Business Property Relief - valuing interests in partnerships
Language: English Series: Farm Tax Brief ; 12(8) August/September 1997, 62-63(2)Publication details: 1997Subject(s): Summary: Discusses the value of a partner`s interest in a partnership within the terms of the Inheritance Tax 1984 s105(1)(a) as an `interest in a business` and so potentially qualifying for Business Property Relief at the rate of 100 per cent.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS57550 (Browse shelf(Opens below)) | 1 | Available | 80392-1001 |
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Discusses the value of a partner`s interest in a partnership within the terms of the Inheritance Tax 1984 s105(1)(a) as an `interest in a business` and so potentially qualifying for Business Property Relief at the rate of 100 per cent.