| 000 | 00803cab a2200217 4500 | ||
|---|---|---|---|
| 001 | ABS48338 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u66252 | ||
| 041 | _aeng | ||
| 245 | _aGifts with reservation of benefit and agricultural property relief | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v8(3) March 1993, 20-22(3) |
||
| 520 | _aExamines the effects of the seventh anniversary of the introduction of Inheritance Tax in 1986 which marks a watershed for the tax planner because it is only after 18 March 1993 that the full impact of the reservation of benefit rules will be felt. | ||
| 650 | _aCAPITAL TRANSFER TAX | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aRESERVATION OF BENEFIT | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c41422 _d41422 |
||