000 00948cab a2200253 4500
001 ABS53335
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u3621
041 _aeng
100 _aBaird, A.
245 _aPlanning to avoid traps
260 _c1995
350 _a0
490 _aCountry Landowner
_vJuly 1995, 28(1)
520 _aThe Finance Act 1995 contains provisions whereby land let subject to a new tenancy granted on or after 1 September 1995 can qualify for 100% Inheritance Tax Relief. This article warns against rushing in as there are some important tax traps waiting for those who do not plan carefully.
650 _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 _aFINANCE ACT 1995
650 _aINHERITANCE TAX RELIEFS
650 _aINHERITANCE TAX
690 _aLANDLORD AND TENANT-AGRICULTURAL TENANCIES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c2225
_d2225