Executors of George A Baird v Inland Revenue Commissioners (Record no. 59622)

MARC details
000 -LEADER
fixed length control field 01468cab a2200181 4500
001 - CONTROL NUMBER
control field ABS43592
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u96883
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Executors of George A Baird v Inland Revenue Commissioners
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Transcript
520 ## - SUMMARY, ETC.
Summary, etc. LTS 14 June 1990. B relinquished the tenancy of a farm in Scotland in favour of his daughter-in-law and grandson in December 1977 shortly after his son`s death. The tenancy was held on tacit relocation under an original lease excluding assignees without the landlords consent and entered into by B and his father in July 1921. In 1936 the whole lease was made over to B and in 1959 B`s son was accepted as joint tenant. B died in 1985 and IRC claimed renunciation of the lease constituted a chargeable transfer under Finance Act 1975 s20 . An open market value could be gauged from other transactions at the time, however there was no direct evidence of open market value. B`s executors claimed the open market value criteria for the establishment of value under Finance Act 1988 s38 was subordinate to s20 and would only be applied where there could be shown to be a measurable diminution in value of the transfer`s estates by the transaction. Here there was none as the tenancy contained an expre
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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
    Other/Generic Classification Scheme     London London Journal article 20/01/2003   ABS43592 96883-1001 06/08/2019 1 06/08/2019 Law report