000			01437cab a22002775a 4500
001			L148587
008			091006e20090924xxk f 000 0 eng d
035			_a(Sirsi) u148587
041	0		_aeng
100	1		_aLang, Penelope
245	0	0	_aIncreasing the boundary
260			_c2009
520			_aSince 22 April 2009 agricultural property relief (APR) has applied across the European Economic Area (EEA). APR is the only relief which can provide relief for dwelling houses and as well to landowners who are letting their property. Tests regarding the qualification of houses occupied for the purposes of agriculture have become more stringent in recent years. Examines both restricted relief and extended relief. Concludes that the preservation and extension of APR to the whole EEA is of considerable advantage.
590			_aKA
650	2	4	_aINHERITANCE TAX ACT S115(4)
650	2	4	_aINHERITANCE TAX ACT S115(5)
650	2	4	_aWHEATLEY AND ANOTHER (EXECUTORS OF WHEATLEY DECEASED) v INLAND REVENUE COMMISSIONERS
650	2	4	_aANTROBUS'S PERSONAL REPRESENTATIVE V TWIDDY (INLAND REVENUE CAPITAL TAXES)
650	2	4	_aINLAND REVENUE COMMISSIONERS V WHITEFORD
650	2	4	_aKORNER V INLAND REVENUE COMMISSIONERS
650	2	4	_aFINANCE ACT 2009 S122
650	2	4	_aCAPITAL GAINS TAX ACT 1992 SCHED 7
651		4	_aUnited Kingdom _y
690			_aPROPERTY-RURAL AND NATURAL ASSETS-RURAL AND NATURAL ASSET TAXATION
942			_n0
999			_c81895 _d81895