| 000 | 01106cab a2200289 4500 | ||
|---|---|---|---|
| 001 | ABS50970 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u3436 | ||
| 041 | _aeng | ||
| 245 | _aValuation of tenancies | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v9(6) June 1994, 45-47(3) |
||
| 520 | _aExamines in-depth the framework for answering the question of how to value an agricultural tenancy, considering the Headley Walton and Fox cases, recent rulings by Court of Appeal and Lands Tribunal.Both cases involved land farmed by partnerships. Looks at examples of situations involving companies and the necessity of taking a `Walton` approach. | ||
| 650 | _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aGRAY V IRC | ||
| 650 | _aHEADLEY WALTON | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aVALUATION ISSUES | ||
| 650 | _aVALUE | ||
| 690 | _aLANDLORD AND TENANT-AGRICULTURAL TENANCIES | ||
| 690 | _aRATING AND VALUATION | ||
| 690 | _aRURAL PRACTICE | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c2111 _d2111 |
||