| 000 | 00827cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS57550 | ||
| 008 | 090401t1997 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u80392 | ||
| 041 | _aeng | ||
| 245 | _aIHT Business Property Relief - valuing interests in partnerships | ||
| 260 | _c1997 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v12(8) August/September 1997, 62-63(2) |
||
| 520 | _aDiscusses the value of a partner`s interest in a partnership within the terms of the Inheritance Tax 1984 s105(1)(a) as an `interest in a business` and so potentially qualifying for Business Property Relief at the rate of 100 per cent. | ||
| 650 | _aBUSINESS PROPERTY RELIEFS | ||
| 650 | _aIHT | ||
| 650 | _aINHERITANCE TAX 1984 S105(1)(A) | ||
| 650 | _aINTEREST | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c21/08/1997 | ||
| 999 |
_c50623 _d50623 |
||