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Agricultural, Business and Heritage Property Relief, Chris Erwood


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Автор: Chris Erwood
Название:  Agricultural, Business and Heritage Property Relief
ISBN: 9781526515209
Издательство: Bloomsbury Academic
Классификация:



ISBN-10: 1526515202
Обложка/Формат: Paperback
Страницы: 592
Вес: 0.77 кг.
Дата издания: 18.02.2021
Серия: Law & Criminology
Язык: English
Издание: 8 ed
Размер: 234 x 156
Читательская аудитория: Professional and scholarly
Ключевые слова: Taxation,Trusts & estates taxation, BUSINESS & ECONOMICS / Personal Finance / Taxation,LAW / Estates & Trusts,LAW / Taxation
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Поставляется из: Англии
Описание: An expert guide to the rules of inheritance tax relief for business, farm, woodland and heritage property, and the only book on the market to cover all these reliefs in the same volume. It discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients tax. It also contains numerous examples of pitfalls to avoid in this complex area of tax law. This new edition covers the following developments: - Revised HMRC guidance and interpretation on holding companies, LLPs, farmhouses and the level of discount, qualifying shares and clawback available - Changes to the main residence nil rate band and the effect of business and agricultural reliefs and spouse exemptions - Alignment of IHT/Estate Duty on heritage property - More interest in heritage property relief, prompting more practical discussions/examples/crossover for farmhouses. Numerous important cases are also referenced including these recent decisions: - Graham (Deceased) v Revenue & Customs [2018] UKFTT 306 (TC) (on whether holiday letting arrangements were mainly a business of holding investments) - Vigne (Deceased, Personal Representative of The Estate of) v Revenue and Customs [2017] UKFTT 632 (TC) (on whether a business did not consist ‘wholly or mainly of making or holding investments’) - Williams & Ors v Revenue and Customs [2018] UKFTT 136 (TC) (on whether rental payments were deductible from the value of the business).


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Economics of Agricultural Commodities: Vegetables

Автор: Bansil
Название: Economics of Agricultural Commodities: Vegetables
ISBN: 8123928920 ISBN-13(EAN): 9788123928920
Издательство: CBS India
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Название: Economics Of Agricultural Commodities Series Cereals
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African Agricultural Reforms: The Role of Consensus and Institutions

Автор: Aksoy M. Ataman
Название: African Agricultural Reforms: The Role of Consensus and Institutions
ISBN: 0821395432 ISBN-13(EAN): 9780821395431
Издательство: Mare Nostrum (Eurospan)
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Цена: 4712.00 р.
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Описание: During the 1990s, SSA countries initiated agricultural policy reforms to increase producer incentives and increase growth. Yet, agricultural growth rates after the reforms have been uneven. This has been attributed to lack of supporting infrastructure or the inability to respond to incentives by the smallholders. Based on ten studies, this volume provides a different framework to interpret the outcomes. First, it attributes the success of the reforms to the degree of consensus around the reform programs, which in turn, creates the institutions that can accommodate unexpected shocks. It differentiates between short run growth accelerations and sustained growth episodes. Second, it analyzes the impact of international prices which increased during the early 1990 and collapsed around 2000. Finally, it links the support institutions that evolved after the reforms back to the political economy of the stakeholders and their interests. Aksoy and Anil develop a political economy framework by bringing together the issues of consensus over the distribution of rents, role of unexpected changes, and the capabilities of institutions in handling these changes. Onal tests the of supply responses while Onal and Aksoy analyze international commodity prices and their transmission to the producers. Baffes analyzes impact of the adoption of cotton biotechnology in India and China, and the failure of SSA to also adopt. Baffes and Onal undertake a comparative study of coffee sectors in Uganda, and Vietnam which faced similar shocks. Five case studies cover cashew in Mozambique (Aksoy and Yagci), coffee and tea in Kenya (Mitchell), cashew in Tanzania (Mitchell and Baregu), tobacco in Tanzania (Mitchell and Baregu), and cotton in Zambia (Yagci and Aksoy). Results show that Agricultural policy reforms generated an immediate positive supply response. Real producer prices increased along with output. In unsuccessful cases where the short run supply response petered out, political and social consensus on the reforms was weak, and the ability to redistribute income after a negative shock was not built into the new arrangements. These products had been a major instrument for rent distribution before the reforms. The agencies could not be reformed to give greater non price support. In successful cases, there was greater consensus on the reforms program. The product was not a major rent distribution instrument and the producers were allied with the governments. Lower conflict also led to greater non price support. There was enough political and economic space for the parties to find solutions in case of shocks.

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Название: Agricultural Valuations 5E - Willia
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Издательство: Taylor&Francis
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Описание: Agricultural Valuations: A Practical Guide has long been the standard text for students and professionals working on agricultural valuations. In this fifth edition, Gwyn Williams` original text is taken on by Jeremy Moody and Nick Millard, renowned experts in the field.

Agricultural Markets Beyond Liberalization

Автор: Aad van Tilburg; Henk A.J. Moll; A. Kuyvenhoven
Название: Agricultural Markets Beyond Liberalization
ISBN: 146137040X ISBN-13(EAN): 9781461370406
Издательство: Springer
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Описание: Agricultural markets have entered a long-term process of liberalization, with the aim of reducing imposed market imperfections such as monopolistic public trade, entry barriers and subsidies.

The Handbook of Global Agricultural Markets

Автор: L. Nijs
Название: The Handbook of Global Agricultural Markets
ISBN: 1349453838 ISBN-13(EAN): 9781349453832
Издательство: Springer
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Описание: This book is a one-stop reference for practitioners and academics in finance, business and economics, providing a holistic reference to the international agriculture business. It takes a multidisciplinary approach, looking at the issues, opportunities and investable themes in the global agricultural space, combining research and practical tools.

Economics of Agricultural Crop Insurance: Theory and Evidence

Автор: Darrell L. Hueth; William H. Furtan
Название: Economics of Agricultural Crop Insurance: Theory and Evidence
ISBN: 0792394356 ISBN-13(EAN): 9780792394358
Издательство: Springer
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Описание: Government subsidized crop insurance has been used by a number of developed countries as a mechanism to reduce farm income instability by reducing yield risks. This book provides an in-depth analysis and evaluation of government provided crop insurance in developed countries.

The Evolution of Agricultural Credit during China`s Republican Era, 1912–1949

Автор: Fu
Название: The Evolution of Agricultural Credit during China`s Republican Era, 1912–1949
ISBN: 331976800X ISBN-13(EAN): 9783319768007
Издательство: Springer
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Цена: 20962.00 р.
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Описание: In the modern era, China`s rural credit landscape is transforming at a dizzying rate, but, in terms of financial development, these changes represent a second attempt in the past 100 years to reform China`s credit institutions and provide credit access to farmers.

England`s Rural Realms: Landholding and the Agricultural Revolution

Автор: Edward Bujak
Название: England`s Rural Realms: Landholding and the Agricultural Revolution
ISBN: 1350172693 ISBN-13(EAN): 9781350172692
Издательство: Bloomsbury Academic
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Цена: 5226.00 р.
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Описание: The English countryside in the nineteenth century experienced the shifting power struggle from the great landed estates towards democratisation. Challenging received scholarship that the landed estates declined in power and patronage, Bujak places the Victorian globalisation of trade alongside the democratisation of the English countryside. By doing so, he reveals that the economic decline of the great landed estates was balanced by their continued social and political influence in the countryside up to the Great War. With its focus on Suffolk, a county at the forefront of agricultural improvement and thus hardest hit by the agricultural depression, the patterns revealed by "England's Rural Realm" demonstrates the durability of the great estate system across the English countryside.


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