Developments for the landowner: an accountant`s view
Language: English Series: Farmland Market ; (45) Spring 1996, 18-19(2)Publication details: 1996Subject(s):- UK BUDGET 1995
- AGRICULTURAL PROPERTY RELIEFS
- BUILDING CONVERSIONS
- BUSINESS PROPERTY RELIEFS
- CAPITAL GAINS TAX
- DAVIS V HENDERSON
- DISTURBANCE COMPENSATION
- FINANCE BILL 1995
- INCOME TAX
- LADY FOX CASE
- PRITCHARD V PURVES
- RETIREMENT RELIEF
- TAX RELIEF
- VALUE ADDED TAX
- VALUE ADDED TAX
- WALTON CASE
- RURAL PRACTICE
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS54828 (Browse shelf(Opens below)) | 1 | Available | 12421-1001 |
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Discusses key 1995 Budget provisions for landowners including extension of Agricultural and Business Property Relief, reduction in age limit for capital gains tax, retirement relief, income tax changes, VAT provisions on building conversions and farmhouses together with a review of recent disturbance compensation law and the valuation of freehold land and tenancies post "Lady Fox" and "Walton".