000			01218cab a22002895a 4500
001			L146652
008			090211e20090205xxk f v 000 0 eng d
035			_a(Sirsi) u146652
041	0		_aeng
100	1		_aArgles, Robert
245	0	0	_aBusiness property
260			_c2009
490		0	_aTaxation _v163(4192) 5 February 2009, 119-122(4)
520			_aProvides an overview of business property relief and how this can alleviate the burden of inheritance tax. Considers the need for a business, reliefs for a relevant business property and the importance of gathering evidence if a dispute goes to court. Concludes by commenting on holiday homes, excepted assets and cash deposits.
590			_aKA
650	2	4	_aTRUSTEES OF THE NELSON DANCE FAMILY SETTLEMENT V HMRC
650	2	4	_aEXORS OF PIERCY V CIR
650	2	4	_aEXORS OF BROWN V CIR
650	2	4	_aFARMER V CIR
650	2	4	_aGEORGE AND LOOCHIN V CIR
650	2	4	_aCIR V MARTIN
650	2	4	_aSALISBURY HOUSE ESTATES LIMITED V FRY
651		4	_aEngland and Wales _y1543-
690			_aPROPERTY-PROPERTY APPRAISAL AND VALUATION-INHERITANCE VALUATION
690			_aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
942			_n0
999			_c81223 _d81223