| 000 | 01034cam a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS68068 | ||
| 008 | 040721n2004 000 0 eng u | ||
| 035 | _a(Sirsi) u126888 | ||
| 245 | _aValuing joint interests of land for IHT purposes | ||
| 260 | _c2004 | ||
| 490 |
_aFarm Tax Brief _v19(6) July 2004, 1-3(3) |
||
| 520 | _aDue to increased house prices, the value of a deceased's share of the family home has become an important element in the calculation of the Inheritance Tax liability. Although farming families are generally covered by the Agricultural Property Relief, there are occasions when the non-agricultural value of a partner's share needs to be considered. Discusses in particular the value of a husband's share where he dies first, looking at statutory law and case law. | ||
| 590 | _aABS | ||
| 590 | _aABS | ||
| 650 | _aHOUSE PRICES | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aAGRICULTURAL PROPERTY RELIEFS | ||
| 650 | _aHOUSE VALUES | ||
| 650 | _aJOINT TENANTS | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c117743 _d117743 |
||