Family partnerships, tenancies and valuations
Family partnerships, tenancies and valuations
- 1994
- Farm Tax Brief 9(3) March 1994, 17-19(3) .
A discussion of the question of correctly valuing a non-assignable tenancy after the decision in "Executors of JH Walton v IRC".
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL GAINS TAX
CAPITAL TRANSFER TAX
HALF SHARE
HEADLEY WALTON
PARTNERSHIP SHARE
SPECIAL PURCHASER
VALUATION ISSUES
VALUE
WALTON CASE
WALTONS EXECUTORS V INLAND REVENUE COMMISSIONERS
A discussion of the question of correctly valuing a non-assignable tenancy after the decision in "Executors of JH Walton v IRC".
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL GAINS TAX
CAPITAL TRANSFER TAX
HALF SHARE
HEADLEY WALTON
PARTNERSHIP SHARE
SPECIAL PURCHASER
VALUATION ISSUES
VALUE
WALTON CASE
WALTONS EXECUTORS V INLAND REVENUE COMMISSIONERS