Business property
Language: English Series: Taxation ; 163(4192) 5 February 2009, 119-122(4)Publication details: 2009Subject(s):- TRUSTEES OF THE NELSON DANCE FAMILY SETTLEMENT V HMRC
- EXORS OF PIERCY V CIR
- EXORS OF BROWN V CIR
- FARMER V CIR
- GEORGE AND LOOCHIN V CIR
- CIR V MARTIN
- SALISBURY HOUSE ESTATES LIMITED V FRY
- England and Wales -- 1543-
- PROPERTY-PROPERTY APPRAISAL AND VALUATION-INHERITANCE VALUATION
- PROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L146652 (Browse shelf(Opens below)) | 1 | Available | 146652-1001 |
Provides an overview of business property relief and how this can alleviate the burden of inheritance tax. Considers the need for a business, reliefs for a relevant business property and the importance of gathering evidence if a dispute goes to court. Concludes by commenting on holiday homes, excepted assets and cash deposits.