Chargeable transfer
Chargeable transfer
- 1990
- Scotsman 29/8/90 p13 .
In Baird`s Executors v Inland Revenue LT for Scotland 14 June 1990 it was held that the rights comprised in an agricultural tenancy, which contained a prohibition against assignation without the landlord `s assent, has a value as a chargeable transfer under the Finance Act 1975 .
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CASE LAW
In Baird`s Executors v Inland Revenue LT for Scotland 14 June 1990 it was held that the rights comprised in an agricultural tenancy, which contained a prohibition against assignation without the landlord `s assent, has a value as a chargeable transfer under the Finance Act 1975 .
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CASE LAW