000			01140cab a2200205 4500
001			ABS39929
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u20134
041			_aeng
100			_aJones, I.
245			_aValuations for inheritance tax - Parts 1 and 2
260			_c1988
350			_a0
490			_aJournal of Valuation _v6(1) 1988, 7-15(9)
520			_aThe valuation of interest in land for inheritance tax purposes may be relatively straightforward open market valuation as at the date of death, or they may not. Part 1 examines the situation regarding lifetime transfers which may come into account due to the death of the donor occurring within seven years of making the gift, and develops a strategy for valuers wishing to maximise use of the reliefs available. The second part examines the situation regarding sales within three years of death and develops the theme that neither party need accept the price achieved on sale as being representative of the value on death. Photocopy not available
650			_aINHERITANCE TAX ACT 1984
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c13489 _d13489