000 00870cab a2200253 4500
001 ABS50050
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u73857
041 _aeng
100 _aSokol, C.
245 2 _aA cheeky little number: inheritance tax
260 _c1994
350 _a0
490 _aTaxation
_v132(3435) 6 January 1994, 270-273(4)
520 _aChallenges a change in inheritance taxation policy which has revised the approach to the valuation of estates. Examines the Inheritance Tax Act 1984 and relevant case law.
650 _aA G CEYLON V MACKIE
650 _aDUKE OF BUCCLEUCH V INLAND REVENUE COMMISSIONERS
650 _aEXECUTORS OF LADY FOX V INLAND REVENUE COMMISSIONERS
650 _aINHERITANCE TAX ACT 1984 S160
650 _aINHERITANCE TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c46617
_d46617