| 000 | 01033cab a2200325 4500 | ||
|---|---|---|---|
| 001 | X1569 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u17787 | ||
| 041 | _aeng | ||
| 245 | _aFamily partnerships, tenancies and valuations | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v9(3) March 1994, 17-19(3) |
||
| 520 | _aA discussion of the question of correctly valuing a non-assignable tenancy after the decision in "Executors of JH Walton v IRC". | ||
| 650 | _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aCAPITAL TRANSFER TAX | ||
| 650 | _aHALF SHARE | ||
| 650 | _aHEADLEY WALTON | ||
| 650 | _aPARTNERSHIP SHARE | ||
| 650 | _aSPECIAL PURCHASER | ||
| 650 | _aVALUATION ISSUES | ||
| 650 | _aVALUE | ||
| 650 | _aWALTON CASE | ||
| 650 | _aWALTONS EXECUTORS V INLAND REVENUE COMMISSIONERS | ||
| 690 | _aLANDLORD AND TENANT-AGRICULTURAL TENANCIES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c11798 _d11798 |
||