| 000 | 01329cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS68876 | ||
| 008 | 050310n2005 000 0 eng u | ||
| 035 | _a(Sirsi) u129015 | ||
| 245 | _aFarmhouses, farm cottages and CGT deferment reliefs | ||
| 260 | _c2005 | ||
| 490 |
_aFarm Tax Brief _v20(1) February 2005, 1-2(2) |
||
| 520 | _aProvides insights into the peculiarities of the Inheritance Tax relief for agricultural residential property and the relatively straightforward Capital Gains Tax (CGT) treatment of agricultural residential property and other assets passing on death. Discusses the case for making lifetime transfers of farmhouses and cottages and the procedures involved in doing this in varying circumstances. Concludes that currently farmers and other owners of agricultural property can make gifts of agricultural residential property without suffering an immediate CGT liability or removing the donee's right to claim the CGT private residence exemption in the future. | ||
| 590 | _aABS | ||
| 650 | _aAGRICULTURAL PROPERTY | ||
| 650 | _aTAX RELIEF | ||
| 650 | _aFARM HOUSES | ||
| 650 | _aFARM COTTAGES | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aINHERITANCE TAX ACT 1984 | ||
| 650 | _aTAXATION OF CHARGEABLE GAINS ACT 1992 | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c74898 _d74898 |
||