| 000 | 00861cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS48737 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u68352 | ||
| 041 | _aeng | ||
| 100 | _aRatcliffe, J. | ||
| 245 | _aInheritance tax : does it still affect farmers? | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aBulletin : Agricultural Law Association Quarterly Magazine _v(8) March 1993, 3-5(3) |
||
| 520 | _aLooks at implications of the changes to agricultural relief for inheritance tax purposes for three groups of agricultural property owners: owner/occupiers; landlords and those with `family` tenancies. | ||
| 650 | _aAGRICULTURAL PROPERTY RELIEFS | ||
| 650 | _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES | ||
| 650 | _aINHERITANCE TAX | ||
| 690 | _aRURAL PRACTICE | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c42889 _d42889 |
||