The Baird case - the value of an agricultural tenancy
Language: English Series: Scottish Chartered Surveyor ; (198) February 1991, 5-6(2)Publication details: 1991Subject(s): Summary: Reviews the recent Scottish decision Baird`s Executors v Inland Revenue (1990) which involved the determination as to whether the interest of a tenant in an agricultural tenancy had a value for inheritance tax purposes.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS44029 (Browse shelf(Opens below)) | 1 | Available | 44901-1001 |
Reviews the recent Scottish decision Baird`s Executors v Inland Revenue (1990) which involved the determination as to whether the interest of a tenant in an agricultural tenancy had a value for inheritance tax purposes.