Valuation
Valuation
- 1991
- EGCS 1991 2 (26/1/91) .
Report of Alexander v Inland Revenue Commissioners , CA 17 January 1991, which considered whether, under Finance Act 1975 s22 , which states that the value of property shall be `...the price which the property might reasonably be expected to fetch if sold on the open market at that time...`, this included covenants in the lease obliging the tenant to pay a percentage of the discount under right to buy if they should dispose of the property within five years.
CAPITAL TRANSFER TAX
CROSSMAN PRINCIPLES
Report of Alexander v Inland Revenue Commissioners , CA 17 January 1991, which considered whether, under Finance Act 1975 s22 , which states that the value of property shall be `...the price which the property might reasonably be expected to fetch if sold on the open market at that time...`, this included covenants in the lease obliging the tenant to pay a percentage of the discount under right to buy if they should dispose of the property within five years.
CAPITAL TRANSFER TAX
CROSSMAN PRINCIPLES