Valuation of tenancies
Language: English Series: Farm Tax Brief ; 9(6) June 1994, 45-47(3)Publication details: 1994Subject(s): Summary: Examines in-depth the framework for answering the question of how to value an agricultural tenancy, considering the Headley Walton and Fox cases, recent rulings by Court of Appeal and Lands Tribunal.Both cases involved land farmed by partnerships. Looks at examples of situations involving companies and the necessity of taking a `Walton` approach.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS50970 (Browse shelf(Opens below)) | 1 | Available | 3436-1001 |
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Examines in-depth the framework for answering the question of how to value an agricultural tenancy, considering the Headley Walton and Fox cases, recent rulings by Court of Appeal and Lands Tribunal.Both cases involved land farmed by partnerships. Looks at examples of situations involving companies and the necessity of taking a `Walton` approach.