Tax valuation of agricultural property
Series: Farm Tax and Finance ; 18(7) 2001/2002, 49-53(5)Publication details: 2002Subject(s): Summary: Special feature on conducting a tax valuation of agricultural property. Emphasises the difficulty of identifying the nature of the property to be valued and raises a number of questions on what constitutes the 'land' which the valuer must value. Considers answers to these questions referring to the availability of agricultural property relief as defined in the Inheritance Tax Act 1984 s115-124. Case law.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS65456 (Browse shelf(Opens below)) | 1 | Available | 117643-1001 |
Special feature on conducting a tax valuation of agricultural property. Emphasises the difficulty of identifying the nature of the property to be valued and raises a number of questions on what constitutes the 'land' which the valuer must value. Considers answers to these questions referring to the availability of agricultural property relief as defined in the Inheritance Tax Act 1984 s115-124. Case law.