000			02017cam a22002775a 4500
001			L159473
008			110804s2014 xxk f 000 0 eng d
020			_a9781780435497
035			_a(Sirsi) u159473
041	0		_aeng
050	0	4	_a336.2002463 _c218
100	1		_aHarris, Toby
245	0	0	_aBusiness and agricultural property relief
250			_a6th ed.
260			_aWest Sussex _bBloomsbury Professional Ltd. _c2014
505	2		_aIntroduction -- Agricultural property: qualifying property -- Agricultural property: agricultural value, the rates of relief, occupation and other aspects -- Agricultural property: areas of particular concern -- Business property: property qualifying for the relief -- Business property: the rates of relief, limitations to the relief -- Relevant business property: exceptions to the relief: excepted assets -- Relevant business property: aspects of valuation and the treatment of liabilities -- Relevant business property: exceptions to the relief: 'wholly or mainly holding investments -- Clawback -- Woodlands -- Overlap of APR and BPR -- Tax shelters -- General planning point -- Will planning -- APR and BPR: the new regime -- Heritage property: what qualifies, undertakings and access -- Heritage property: application for exemption and variation of undertakings -- Heritage property: loss of the exemption -- Heritage property: the regime for relevant property trusts -- Maintenance funds -- Compliance -- Payment of IHT
520			_aProvides a practical guide to the rules concerning inheritance tax relief for heritage properties, businesses, farms and woodland. Includes worked examples, and considers both legislation and case law. It discusses commonly encountered situations, provides guidance on compliance and offers useful tips for saving client's tax.
521			_as
590			_aKA
650	2	4	_aTAX LAW
651		4	_aENGLAND AND WALES
690			_aRural _96268
690			_aFinance and taxation
700	1		_aErwood, Chris
942			_n0
999			_c115933 _d115933