Agricultural land tax valuations: practice and procedure
Apsion, G.
Agricultural land tax valuations: practice and procedure - 15(4) 1997/1998, 28-32(5) - Farm Tax and Finance 15(4) 1997/1998, 28-32(5) .
Considers the difficulties that can arise in deciding which is the correct tribunal to consider an agricultural land tax valuation case. Reviews the recent cases of "Alexander v CIR", Gray v CIR" and "Walton`s Executors v CIR".
AGRICULTURAL LAND TAX
CAPITAL TRANSFER TAX ACT 1984 S38
CAPITAL TRANSFER TAX
FINANCE ACT 1975 S22
FINANCE ACT 1975 S38
GRAY V CIR
HOUSING ACT 1980
LAND VALUE
LANDS TRIBUNAL
LEASES
PARTNERSHIP
RIGHT TO BUY
SPECIAL COMMISSIONERS
SURRENDER
VALUATIONS
Agricultural land tax valuations: practice and procedure - 15(4) 1997/1998, 28-32(5) - Farm Tax and Finance 15(4) 1997/1998, 28-32(5) .
Considers the difficulties that can arise in deciding which is the correct tribunal to consider an agricultural land tax valuation case. Reviews the recent cases of "Alexander v CIR", Gray v CIR" and "Walton`s Executors v CIR".
AGRICULTURAL LAND TAX
CAPITAL TRANSFER TAX ACT 1984 S38
CAPITAL TRANSFER TAX
FINANCE ACT 1975 S22
FINANCE ACT 1975 S38
GRAY V CIR
HOUSING ACT 1980
LAND VALUE
LANDS TRIBUNAL
LEASES
PARTNERSHIP
RIGHT TO BUY
SPECIAL COMMISSIONERS
SURRENDER
VALUATIONS