Walton`s Executors v Inland Revenue Commissioners
Language: English Series: Estates Gazette ; (9621) 25 May 1996, 144-148(5)Publication details: 1996Subject(s): Summary: CA 30 November 1995. IRC`s appeal against the decision of the Lands Tribunal (Abstract 51477) which had allowed by appeal by W, surviving executor of the will of John Headley Walton deceased, from a determination of IRC of a value of a partnership share of the deceased in an agricultural tenancy. Appeal dismissed. Raises questions of some general importance on the valuation for the purposes of CTT of the share of a partner in a farming partnership the assets of which include an agricultural tenancy of the farm.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS55257 (Browse shelf(Opens below)) | 1 | Available | 15220-1001 |
CA 30 November 1995. IRC`s appeal against the decision of the Lands Tribunal (Abstract 51477) which had allowed by appeal by W, surviving executor of the will of John Headley Walton deceased, from a determination of IRC of a value of a partnership share of the deceased in an agricultural tenancy. Appeal dismissed. Raises questions of some general importance on the valuation for the purposes of CTT of the share of a partner in a farming partnership the assets of which include an agricultural tenancy of the farm.