Agricultural land tax valuations: case studies
Language: English Series: Farm Tax and Finance ; 15(4) 1997/1998, 25-28(4)Publication details: 15(4) 1997/1998, 25-28(4)Subject(s):- AGRICULTURAL LAND TAX
- AGRICULTURAL PROPERTY RELIEFS
- PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
- BENEFICIAL INTEREST
- CAPITAL TRANSFER TAX
- CITY OF LONDON BUILDING SOCIETY V FLEGG
- FEATHERSTONE V STAPLES
- GRAY V CIR
- INGRAM V CIR
- INHERITANCE TAX ACT 1984
- JOINT TENANT
- KILDRUMMY (JERSEY) LTD V CIR
- LAW OF PROPERTY ACT 1925 S72
- PARTNERSHIP ACT 1890
- PARTNERSHIPS
- RYE V RYE
- SYKES V LAND
- VACANT POSSESSION
- Valuation
- WILLIAMS AND GLYNS BANK LTD V BOLAND
- RURAL PRACTICE
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS59107 (Browse shelf(Opens below)) | 1 | Available | 87468-1001 |
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Considers a number of typical questions that arise in connection with agricultural land tax valuations, namely whether or not a tenancy exists, the effect of the wording of partnership agreements, and the relevance of beneficial interests. Includes case study examples.