Chargeable transfer
Language: English Series: Scotsman ; 29/8/90 p13Publication details: 1990Subject(s): Summary: In Baird`s Executors v Inland Revenue LT for Scotland 14 June 1990 it was held that the rights comprised in an agricultural tenancy, which contained a prohibition against assignation without the landlord `s assent, has a value as a chargeable transfer under the Finance Act 1975 .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2634-34 (Browse shelf(Opens below)) | 1 | Available | 51887-1001 |
In Baird`s Executors v Inland Revenue LT for Scotland 14 June 1990 it was held that the rights comprised in an agricultural tenancy, which contained a prohibition against assignation without the landlord `s assent, has a value as a chargeable transfer under the Finance Act 1975 .