Greenbank v Pickles
Greenbank v Pickles
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- Estates Gazette [2001] 09 EG 230-236(7) .
CA 20 October 2000. A held an agricultural tenancy, granted by the respondent (B) in 1980 for a 10 year term. In earlier proceedings it was held the parties had been partners. By a CC order in July 1993, the partnership was declared dissolved. The tenancy was assigned to B who was ordered to make a 10% payment of its value to A. The CC Judge determined the value of the tenancy. A appealed on the grounds that the valuer's evidence was illogical. Appeal allowed. The judge ruled that the same principles as those accepted in Walton's Executors v Inland Revenue Commissioners applied.
AGRICULTURAL HOLDINGS
GREENBANK V PICKLES
Valuation
WALTONS EXECUTORS V INLAND REVENUE COMMISSIONERS
AGRICULTURAL TENANCY
CA 20 October 2000. A held an agricultural tenancy, granted by the respondent (B) in 1980 for a 10 year term. In earlier proceedings it was held the parties had been partners. By a CC order in July 1993, the partnership was declared dissolved. The tenancy was assigned to B who was ordered to make a 10% payment of its value to A. The CC Judge determined the value of the tenancy. A appealed on the grounds that the valuer's evidence was illogical. Appeal allowed. The judge ruled that the same principles as those accepted in Walton's Executors v Inland Revenue Commissioners applied.
AGRICULTURAL HOLDINGS
GREENBANK V PICKLES
Valuation
WALTONS EXECUTORS V INLAND REVENUE COMMISSIONERS
AGRICULTURAL TENANCY