Valuation of agricultural tenancies
Language: English Series: Law Society`s Gazette ; 89(11) 20 March 1992, 15(1)Publication details: 1992Subject(s): Summary: The Law Society of England and Wales and the Law Society of Scotland have agreed with Inland Revenue several points, which must be considered, when valuing an agricultural tenancy. An area of dispute was the Inland Revenue practice of using the percentage of the vacant possession value of the land as a starting point for the valuation. Summary of discussion with Inland Revenue.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2813-36 (Browse shelf(Opens below)) | 1 | Available | 63951-1001 |
The Law Society of England and Wales and the Law Society of Scotland have agreed with Inland Revenue several points, which must be considered, when valuing an agricultural tenancy. An area of dispute was the Inland Revenue practice of using the percentage of the vacant possession value of the land as a starting point for the valuation. Summary of discussion with Inland Revenue.