| 000 | 00900cab a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS50984 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u3858 | ||
| 041 | _aeng | ||
| 245 | _aIHT business and agricultural relief | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v9(6) June 1994, 44-45(2) |
||
| 520 | _aDemonstrates how Business Property Relief can be available to supplement Agricultural Property Relief. Comments on the advantages and disadvantages for farmers, and discusses the wording of IHT Act 1984 s114(1) which it states, could be the key to unravelling some of the complexities. | ||
| 650 | _aAGRICULTURAL PROPERTY RELIEFS | ||
| 650 | _aBUSINESS PROPERTY RELIEFS | ||
| 650 | _aHARRISON-BROADLEY V SMITH | ||
| 650 | _aINHERITANCE TAX ACT 1984 | ||
| 690 | _aRURAL PRACTICE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c2333 _d2333 |
||