| 000 | 01201cam a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS65456 | ||
| 008 | 020423n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u117643 | ||
| 100 | _aApsion, G | ||
| 245 | _aTax valuation of agricultural property | ||
| 260 | _c2002 | ||
| 490 |
_aFarm Tax and Finance _v18(7) 2001/2002, 49-53(5) |
||
| 520 | _aSpecial feature on conducting a tax valuation of agricultural property. Emphasises the difficulty of identifying the nature of the property to be valued and raises a number of questions on what constitutes the 'land' which the valuer must value. Considers answers to these questions referring to the availability of agricultural property relief as defined in the Inheritance Tax Act 1984 s115-124. Case law. | ||
| 590 | _aABS | ||
| 650 | _aAGRICULTURAL PROPERTY | ||
| 650 | _aFARMHOUSES | ||
| 650 | _aPROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND | ||
| 650 | _aAGRICULTURAL PROPERTY RELIEFS | ||
| 650 |
_aValuation _96273 |
||
| 650 | _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES | ||
| 650 | _aINHERITANCE TAX ACT 1984 | ||
| 690 | _aPROPERTY-PROPERTY APPRAISAL AND VALUATION | ||
| 942 | _n0 | ||
| 999 |
_c70047 _d70047 |
||