000 00710cab a2200229 4500
001 ABS43422
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u41637
041 _aeng
100 _aGittens, D.
245 _aCan we forget Estate Duty?
260 _c1990
350 _a0
490 _aTimber Grower
_vAutumn 1990, 14(1)
520 _aA brief article which highlights the problems for forestry owners under the Finance Act 1986 , where gifting woodlands can result in latent estate duty and inheritance tax liability.
650 _aCAPITAL TRANSFER TAX
650 _aFINANCE ACT 1975
650 _aTAXATION
690 _aRURAL PRACTICE
942 _n0
948 _c04/03/1997
999 _c26726
_d26726