000 00893cab a2200253 4500
001 ABS52797
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u253
041 _aeng
100 _aHutton, M.
245 4 _aThe farmhouse: maximising agricultural property relief for inheritance tax purposes
260 _c1995
350 _a0
490 _aCountry Landowner
_vApril 1995, 26(1)
520 _aOffers advice on agricultural property relief on IHT in situations where there is need for more than one farmhouse on a farm, where parent farmers give farms to their children while retaining occupation of the farmhouse and relief for farm cottages.
650 _aAGRICULTURAL PROPERTY RELIEFS
650 _aFARM COTTAGES
650 _aFARMHOUSES
650 _aINHERITANCE TAX
690 _aRURAL PRACTICE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c98
_d98