| 000 | 00934cab a2200301 4500 | ||
|---|---|---|---|
| 001 | ABS49583 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u71859 | ||
| 041 | _aeng | ||
| 100 | _aChannon, G.A. | ||
| 245 | _aTime to surrender? | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v132(3424) 7 October 1993, 14-15(2) |
||
| 520 | _aWith the recent changes implemented by the Finance Act 1992 this article addresses some of the problems encountered in unwinding past tax planning for farmers. | ||
| 650 | _aAGRICULTURAL PROPERTY RELIEFS | ||
| 650 | _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES | ||
| 650 | _aBAIRDS TRUSTEES V IRC | ||
| 650 | _aFINANCE ACT 1992 | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aTAX PLANNING | ||
| 650 | _aVACANT POSSESSION | ||
| 650 | _aVALUE | ||
| 690 | _aRURAL PRACTICE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c45328 _d45328 |
||