Agricultural tenancies
Agricultural tenancies
- 2001
- Taxation 3 May 2001, 116(1) .
Chris Hart and Martin Sheard Vice-Chairman and Chairman of the RICS Taxation Policy Panel commenting on agricultural tenancies refers to a statement of agreement between the RICS and VOA. NB the guidance is contained in CSM Feb 2000 Valuations and Apportionments for Taxation Purposes (Abs62006) Full text of article available from RICS Library (Library/Enqdesk/CSMarticles/Feb 2000)
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
TAXATION
VALUATIONS
APPORTIONMENT TEST
Chris Hart and Martin Sheard Vice-Chairman and Chairman of the RICS Taxation Policy Panel commenting on agricultural tenancies refers to a statement of agreement between the RICS and VOA. NB the guidance is contained in CSM Feb 2000 Valuations and Apportionments for Taxation Purposes (Abs62006) Full text of article available from RICS Library (Library/Enqdesk/CSMarticles/Feb 2000)
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
TAXATION
VALUATIONS
APPORTIONMENT TEST