Tenancy valuations and the triumph of common sense

Ridley, G.

Tenancy valuations and the triumph of common sense - 1996 - Country Landowner March 1996, 22-23(2) .

Examines the implications of the landmark "Walton`s Executors v Inland Revenue Commissioners" 1995 decision and the reasons behind the Inland Revenue`s case.


PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL TRANSFER TAX
JOINT TENANCY
NON-ASSIGNABLE TENANCIES
PARTNERSHIP
TENANTS IN COMMON
VALUATION ISSUES
WALTON CASE
WALTONS EXECUTORS V INLAND REVENUE COMMISSIONERS