Valuation of tenancies
Valuation of tenancies
- 1994
- Farm Tax Brief 9(6) June 1994, 45-47(3) .
Examines in-depth the framework for answering the question of how to value an agricultural tenancy, considering the Headley Walton and Fox cases, recent rulings by Court of Appeal and Lands Tribunal.Both cases involved land farmed by partnerships. Looks at examples of situations involving companies and the necessity of taking a `Walton` approach.
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL GAINS TAX
GRAY V IRC
HEADLEY WALTON
INHERITANCE TAX
VALUATION ISSUES
VALUE
Examines in-depth the framework for answering the question of how to value an agricultural tenancy, considering the Headley Walton and Fox cases, recent rulings by Court of Appeal and Lands Tribunal.Both cases involved land farmed by partnerships. Looks at examples of situations involving companies and the necessity of taking a `Walton` approach.
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL GAINS TAX
GRAY V IRC
HEADLEY WALTON
INHERITANCE TAX
VALUATION ISSUES
VALUE