Agricultural land tax valuations: case studies
Apsion, G.
Agricultural land tax valuations: case studies - 15(4) 1997/1998, 25-28(4) - Farm Tax and Finance 15(4) 1997/1998, 25-28(4) .
Considers a number of typical questions that arise in connection with agricultural land tax valuations, namely whether or not a tenancy exists, the effect of the wording of partnership agreements, and the relevance of beneficial interests. Includes case study examples.
AGRICULTURAL LAND TAX
AGRICULTURAL PROPERTY RELIEFS
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
BENEFICIAL INTEREST
CAPITAL TRANSFER TAX
CITY OF LONDON BUILDING SOCIETY V FLEGG
FEATHERSTONE V STAPLES
GRAY V CIR
INGRAM V CIR
INHERITANCE TAX ACT 1984
JOINT TENANT
KILDRUMMY (JERSEY) LTD V CIR
LAW OF PROPERTY ACT 1925 S72
PARTNERSHIP ACT 1890
PARTNERSHIPS
RYE V RYE
SYKES V LAND
VACANT POSSESSION
Valuation
WILLIAMS AND GLYNS BANK LTD V BOLAND
Agricultural land tax valuations: case studies - 15(4) 1997/1998, 25-28(4) - Farm Tax and Finance 15(4) 1997/1998, 25-28(4) .
Considers a number of typical questions that arise in connection with agricultural land tax valuations, namely whether or not a tenancy exists, the effect of the wording of partnership agreements, and the relevance of beneficial interests. Includes case study examples.
AGRICULTURAL LAND TAX
AGRICULTURAL PROPERTY RELIEFS
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
BENEFICIAL INTEREST
CAPITAL TRANSFER TAX
CITY OF LONDON BUILDING SOCIETY V FLEGG
FEATHERSTONE V STAPLES
GRAY V CIR
INGRAM V CIR
INHERITANCE TAX ACT 1984
JOINT TENANT
KILDRUMMY (JERSEY) LTD V CIR
LAW OF PROPERTY ACT 1925 S72
PARTNERSHIP ACT 1890
PARTNERSHIPS
RYE V RYE
SYKES V LAND
VACANT POSSESSION
Valuation
WILLIAMS AND GLYNS BANK LTD V BOLAND