| 000 | 00966cab a22001935a 4500 | ||
|---|---|---|---|
| 001 | L138657 | ||
| 008 | 070629s2007 xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u138657 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aHewitt, Tom | |
| 245 | 0 | 0 | _aInheritance tax |
| 260 | _c2007 | ||
| 490 |
_aFarmland Market _v(67) Summer 2007, 10-11(2) |
||
| 520 | _aReports three key cases over the last five years which have implications for the availability of agricultural property relief (APR) for inheritance tax on farmhouses. Suggests that the Revenue will look closely at arrangements on the ground and that if the owner of the farmhouse is not the person making the day-to-day farming decisions then that house would be unlikely to qualify for APR. Discusses the possibilities of more farms having to be sold due to possible IHT bills. | ||
| 590 | _aKA | ||
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-PROPERTY APPRAISAL AND VALUATION-INHERITANCE VALUATION | ||
| 942 | _n0 | ||
| 999 |
_c78951 _d78951 |
||