Valuation of tenancies
Language: English Series: Farm Tax Brief ; 6(10) November 1991, 77-78(2)Publication details: 1991Subject(s): Summary: Explains how partnership tenancies might be accepted as not having a value and clarifies the recent case of "Layzell v Frost", where compensation for the loss of a tenancy, for which there was no open market so that in one sense it had no value, was based on the cost of purchasing a vacant freehold farm.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS45595 (Browse shelf(Opens below)) | 1 | Available | 53889-1001 |
Browsing London shelves, Shelving location: Journal article Close shelf browser (Hides shelf browser)
Explains how partnership tenancies might be accepted as not having a value and clarifies the recent case of "Layzell v Frost", where compensation for the loss of a tenancy, for which there was no open market so that in one sense it had no value, was based on the cost of purchasing a vacant freehold farm.