000 00797cab a2200253 4500
001 ABS51321
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u21813
041 _aeng
245 _aEstate valuation
260 _c1994
350 _a0
490 _aTaxation
_v133(3466) 11 August 1994, 473-475(3)
520 _aA report and commentary on "Gray (surviving executor of Lady Fox deceased) v Inland Revenue Commissioners" (see Abs46487), from the tax practitioners angle.
650 _aCAPITAL TRANSFER TAX
650 _aFOXS EXECUTORS V INLAND REVENUE COMMISSIONERS
650 _aGRAY V INLAND REVENUE COMMISSIONERS
650 _aPARTNERSHIP SHARE
650 _aValuation
_96273
650 _aVALUE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c14621
_d14621