Baird`s Executors v Inland Revenue Commissioners (Record no. 29516)

MARC details
000 -LEADER
fixed length control field 01712cab a2200265 4500
001 - CONTROL NUMBER
control field ABS44344
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1991 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u46684
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Baird`s Executors v Inland Revenue Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1991
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (1991) 09 EG 129-135
520 ## - SUMMARY, ETC.
Summary, etc. LTS/CTT/1988/1 14 June 1990. Considers whether renunciation of an agricultural tenancy is a chargable transfer for capital transfer tax under Finance Act 1975 s20(2) . Tenancy held since 1935 on implied reletting under original lease granted in 1921 to transferor and his father. In 1936 tenant`s interest made over to transferor by his father. In 1959 landlord accepted transferor`s son as joint tenant. In 1977 the transferor renounced tenancy in favour of daughter-in-law and grandson. Valuation by district valuer based on open market value in terms of Finance Act 1975 s38(2) assuming hypothetical sale of tenant`s interest not prevented by prohibition against assignment based on the Inland Revenue Commissioners v Crossman HL decision. LT held that the transferor was entitled to only a one-half share in tenancy as at the day of his renunciation of the lease on 22 December 1977. Determined the value of the relevant half-share in the tenancy to be £69,000 being half the Inland Revenue`s d
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BAIRDS EXECUTORS V INLAND REVENUE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL TRANSFER TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HALF SHARE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SCOTLAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TEST CASE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS44344 46684-1001 06/08/2019 1 06/08/2019 Law report