| 000 | 00767cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS53333 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u3608 | ||
| 041 | _aeng | ||
| 245 | _aLeaseholds, freeholds and reservation of benefit | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v10(6) June 1995, 43-44(2) |
||
| 520 | _aDiscusses the case "Ingram v Inland Revenue Commissioners" (WB3120-36) which examined the effects on inheritance tax of transfering property within a family but retaining the leasehold interest. | ||
| 650 | _aFINANCE ACT 1986 S102(2) | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aLEASEHOLD INTEREST | ||
| 650 | _aRESERVATION OF BENEFIT | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c2217 _d2217 |
||