Locked-in value
Language: English Series: Taxation ; 137(3571) 5 September 1996, 620-622(3)Publication details: 1996Subject(s): Summary: Discusses "Walton (Executor of Walton deceased) v IRC" which considered the valuation of a farm tenancy within a partnership share. Concludes that the principles of the case are equally valid for capital gains tax.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS55900 (Browse shelf(Opens below)) | 1 | Available | 19607-1001 |
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Discusses "Walton (Executor of Walton deceased) v IRC" which considered the valuation of a farm tenancy within a partnership share. Concludes that the principles of the case are equally valid for capital gains tax.