Artificial rule: artificial value
Language: English Series: Taxation ; 126 (3277) 15 November 1990, 178-181 (4)Publication details: 1990Subject(s): Summary: Discusses the LT for Scotland case Baird`s Executors v Inland Revenue Commissioners concerning the value of a tenants interest in an agricultural lease for capital transfer tax and inheritance tax purposes. The open market principle was applied.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS43748 (Browse shelf(Opens below)) | 1 | Available | 43329-1001 |
Discusses the LT for Scotland case Baird`s Executors v Inland Revenue Commissioners concerning the value of a tenants interest in an agricultural lease for capital transfer tax and inheritance tax purposes. The open market principle was applied.