Value of freehold interest
Language: English Series: Estates Gazette Case Summaries ; (1991) EGCS 116 (23/11/91)Publication details: 1991Subject(s): Summary: "Lady Fox`s Exors v Inland Revenue Commissioners" LT 11 November 1991. It was held that the deceased`s freehold interest in land and her share in the partnership business did not constitute a single unit of property for valuation under Finance Act 1975 s38 for capital transfer tax.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2746-40 (Browse shelf(Opens below)) | 1 | Available | 50542-1001 |
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| WB2746-30 Unprotected gypsy sites | WB2746-33 Cause of action in negligence | WB2746-34 Negligent survey | WB2746-40 Value of freehold interest | WB2747-26 Landlord and tenant | WB2747-33 Town and country planning | WB2747-37 Assignment must be by deed |
"Lady Fox`s Exors v Inland Revenue Commissioners" LT 11 November 1991. It was held that the deceased`s freehold interest in land and her share in the partnership business did not constitute a single unit of property for valuation under Finance Act 1975 s38 for capital transfer tax.