000 00898cab a2200289 4500
001 ABS53665
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u5737
041 _aeng
100 _aGoldstone, A.
245 _aTenant farmers gain
260 _c1995
350 _a0
490 _aTaxation
_v135(3522) 21 September 1995, 645-648(4)
520 _aDiscusses the effects of changes introduced by the Finance Act 1995 on agricultural property relief. Highlights a number of planning points and pitfalls.
650 _aAGRICULTURAL PROPERTY RELIEFS
650 _aFARMLAND
650 _aFINANCE ACT 1995 S155
650 _aINHERITANCE TAX ACT 1984
650 _aINHERITANCE TAX
650 _aSHORT ROTATION COPPICE
650 _aTENANTED LAND
690 _aLANDLORD AND TENANT-AGRICULTURAL TENANCIES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c3422
_d3422