Alexander decision and the tenancy valuation
Language: English Series: Farm Tax Brief ; 6(5) May 1991, 33-36(4)Publication details: 1991Subject(s): Summary: Discusses the case of Alexander v Inland Revenue Commissioners (WB2705-64) which held that the Crossman principle , that for Capital Transfer Tax purposes any restrictions on a valuation should be ignored, should also apply to Inheritance Tax and looks at its relevance for farm property.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS44770 (Browse shelf(Opens below)) | 1 | Available | 48988-1001 |
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Discusses the case of Alexander v Inland Revenue Commissioners (WB2705-64) which held that the Crossman principle , that for Capital Transfer Tax purposes any restrictions on a valuation should be ignored, should also apply to Inheritance Tax and looks at its relevance for farm property.