Scottish decision has serious implications
Rennie, D.
Scottish decision has serious implications - 1992 - CS Monthly : Rural Practice 1(5) February 1992, 4-5(2) .
Highlights the serious potential implications of the decision "Baird`s Executors v Inland Revenue Commissioners" (see Abs44344) for tenant farmers in Scotland.
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL TRANSFER TAX
LEASES
TENANTS INTEREST
Valuation
VALUE
Scottish decision has serious implications - 1992 - CS Monthly : Rural Practice 1(5) February 1992, 4-5(2) .
Highlights the serious potential implications of the decision "Baird`s Executors v Inland Revenue Commissioners" (see Abs44344) for tenant farmers in Scotland.
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL TRANSFER TAX
LEASES
TENANTS INTEREST
Valuation
VALUE