000 00829cab a2200265 4500
001 ABS46666
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u59079
041 _aeng
100 _aPickering, J.C.G.
245 _aInheritance Tax and the transfer of business assets
260 _c1992
350 _a0
490 _aSolicitors` Journal
_v136(24) 19 June 1992, 609(1)
520 _aConsiders business property relief in the context of Inheritance tax planning and exposes some common pitfalls in the light of provisions in the Finance Bill.
650 _aBUSINESS PROPERTY RELIEFS
650 _aFINANCE BILL
650 _aINHERITANCE TAX ACT 1984
650 _aINHERITANCE TAX
650 _aOWNERSHIP
650 _aTAX RELIEF
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c36187
_d36187