| 000 | 00923cab a2200277 4500 | ||
|---|---|---|---|
| 001 | ABS55900 | ||
| 008 | 090401t1996 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u19607 | ||
| 041 | _aeng | ||
| 245 | _aLocked-in value | ||
| 260 | _c1996 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v137(3571) 5 September 1996, 620-622(3) |
||
| 520 | _aDiscusses "Walton (Executor of Walton deceased) v IRC" which considered the valuation of a farm tenancy within a partnership share. Concludes that the principles of the case are equally valid for capital gains tax. | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aCAPITAL TRANSFER TAX | ||
| 650 | _aHALF SHARE | ||
| 650 | _aPARTNERSHIP SHARE | ||
| 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 |
_c13109 _d13109 |
||