Agricultural land tax valuations: practice and procedure
Language: English Series: Farm Tax and Finance ; 15(4) 1997/1998, 28-32(5)Publication details: 15(4) 1997/1998, 28-32(5)Subject(s): Summary: Considers the difficulties that can arise in deciding which is the correct tribunal to consider an agricultural land tax valuation case. Reviews the recent cases of "Alexander v CIR", Gray v CIR" and "Walton`s Executors v CIR".| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS59108 (Browse shelf(Opens below)) | 1 | Available | 87470-1001 |
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Considers the difficulties that can arise in deciding which is the correct tribunal to consider an agricultural land tax valuation case. Reviews the recent cases of "Alexander v CIR", Gray v CIR" and "Walton`s Executors v CIR".