Agricultural tenancies (Record no. 67273)

MARC details
000 -LEADER
fixed length control field 01353cam a2200253 4500
001 - CONTROL NUMBER
control field X113026
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113026
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Hart, C.
245 ## - TITLE STATEMENT
Title Agricultural tenancies
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 147(3805) 3 May 2001, 116-117(2)
520 ## - SUMMARY, ETC.
Summary, etc. Confirms that both the freehold interest and tenancy will have a value for inheritance tax and capital gains tax in the part disposal on farmland subject to an agricultural tenancy. Discusses the "Baird" method of valuation, for use where both parties can claim to be bona fide special purchasers of the other's interest, and the "Walton" method, which should be adopted where neither party can be shown to be willing to purchase the other's interest, but notes that different approaches can be adopted in respect of the two interests. Observes that it can pay for family members not to act as connected persons in such circumstances.
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 GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FREEHOLD INTERESTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PART DISPOSAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION METHODS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WALTONS EXECUTORS V INLAND REVENUE COMMISSIONERS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element LANDLORD AND TENANT-AGRICULTURAL TENANCIES
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Sheard, M.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 11/06/2001   X113026 113026-1001 06/08/2019 1 06/08/2019 Journal article