Author Description

Tolley's Business & Agricultural Property Relief Fourth edition is a practical handbook which is devoted exclusively to the complex issues of business property relief, agricultural property relief and woodlands relief. Each is examined in detail, setting out the nature of the property that qualifies for the relief and the pitfalls commonly arising in practice. It also focuses on the tax planning opportunities which can be afforded by these invaluable reliefs against inhertiance tax.New for the fourth edition: - Chapters covering heritage property, including application for loss and exemption Additional material on compliance, specifically covering Human Rights issues An expanded chapter on the payment of IHT Coverage of the type of property that qualifies for APR Worked examples and case studies with new flowcharts and Maps for associated properties, maintenance funds and woodland relief Explanations of the impact of new case decisions e.g. IRC v Eversden, Daffodil v IRC and Robertson v IRCLexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order