000			01409cab a2200385 4500
001			ABS54828
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u12421
041			_aeng
100			_aScrutton, H.
245			_aDevelopments for the landowner: an accountant`s view
260			_c1996
350			_a0
490			_aFarmland Market _v(45) Spring 1996, 18-19(2)
520			_aDiscusses key 1995 Budget provisions for landowners including extension of Agricultural and Business Property Relief, reduction in age limit for capital gains tax, retirement relief, income tax changes, VAT provisions on building conversions and farmhouses together with a review of recent disturbance compensation law and the valuation of freehold land and tenancies post "Lady Fox" and "Walton".
650			_aUK BUDGET 1995
650			_aAGRICULTURAL PROPERTY RELIEFS
650			_aBUILDING CONVERSIONS
650			_aBUSINESS PROPERTY RELIEFS
650			_aCAPITAL GAINS TAX
650			_aDAVIS V HENDERSON
650			_aDISTURBANCE COMPENSATION
650			_aFINANCE BILL 1995
650			_aINCOME TAX
650			_aLADY FOX CASE
650			_aPRITCHARD V PURVES
650			_aRETIREMENT RELIEF
650			_aTAX RELIEF
650			_aVALUE ADDED TAX
650			_aVALUE ADDED TAX
650			_aWALTON CASE
690			_aRURAL PRACTICE
942			_n0
948			_c04/03/1997
999			_c7938 _d7938