000 00761cab a2200229 4500
001 L136385
008 070130n2007 000 0 eng u
035 _a(Sirsi) u136385
041 0 _aeng
100 1 _aBarr, Alan R.
245 0 0 _aBeware of big farmhouses...
260 _c2007
490 0 0 _aLand Business Scotland
_v17 January 2007, 19(1)
520 _aLooks at a recent legal decision which has increased growing doubts over the availability of Agricultural Property Relief from Inheritance Tax in relation to certain houses.
590 _aKA
650 2 4 _aMCKENNAS' EXECUTORS V HMRC
650 2 4 _aAGRICULTURAL PROPERTY RELIEF
650 2 4 _aINHERITANCE TAX
651 4 _aUnited Kingdom
_y
690 _aPROPERTY-PROPERTY TAXATION
942 _n0
999 _c78263
_d78263