Practical pointer: valuing land let to partnership
Language: English Series: Farm Tax Brief ; 7(1) December 1991/ January 1992, 5(1)Publication details: 1992Subject(s): Summary: Challenges the method used by the Inland Revenue to value freehold land let to a farm partnership. A recent Lands Tribunal case, Fox`s Executor v IRC, tested the principle, but found in favour of the plaintiff. The article notes problems which may arise from the decision and announces the journal`s intention to follow the case through the appeal stage.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS45791 (Browse shelf(Opens below)) | 1 | Available | 55069-1001 |
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Challenges the method used by the Inland Revenue to value freehold land let to a farm partnership. A recent Lands Tribunal case, Fox`s Executor v IRC, tested the principle, but found in favour of the plaintiff. The article notes problems which may arise from the decision and announces the journal`s intention to follow the case through the appeal stage.