000 00704cab a2200229 4500
001 WB2918-38
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u25370
041 _aeng
245 _aVAT and surrender of tenancies
260 _c1993
350 _a0
490 _aCS Monthly : Rural Practice
_v2(8) May 1993, 5(1)
520 _aVAT is one consideration for those planning to obtain surrenders of existing tenancies in order to secure 100% IHT agricultural property relief.
650 _aAGRICULTURAL PROPERTY RELIEFS
650 _aINHERITANCE TAX
650 _aVALUE ADDED TAX
690 _aRURAL PRACTICE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c17034
_d17034