The Baird case - the value of an agricultural tenancy
Stubbs, I.
The Baird case - the value of an agricultural tenancy - 1991 - Scottish Chartered Surveyor (198) February 1991, 5-6(2) .
Reviews the recent Scottish decision Baird`s Executors v Inland Revenue (1990) which involved the determination as to whether the interest of a tenant in an agricultural tenancy had a value for inheritance tax purposes.
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL TRANSFER TAX
CASE LAW
SCOTLAND
Valuation
The Baird case - the value of an agricultural tenancy - 1991 - Scottish Chartered Surveyor (198) February 1991, 5-6(2) .
Reviews the recent Scottish decision Baird`s Executors v Inland Revenue (1990) which involved the determination as to whether the interest of a tenant in an agricultural tenancy had a value for inheritance tax purposes.
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL TRANSFER TAX
CASE LAW
SCOTLAND
Valuation