| 000 | 00860cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS43748 | ||
| 008 | 090401t1990 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u43329 | ||
| 041 | _aeng | ||
| 100 | _aBarr, A. | ||
| 245 | _aArtificial rule: artificial value | ||
| 260 | _c1990 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v126 (3277) 15 November 1990, 178-181 (4) |
||
| 520 | _aDiscusses the LT for Scotland case Baird`s Executors v Inland Revenue Commissioners concerning the value of a tenants interest in an agricultural lease for capital transfer tax and inheritance tax purposes. The open market principle was applied. | ||
| 650 | _aINHERITANCE TAX ACT 1984 S22 4 | ||
| 650 | _aSCOTLAND | ||
| 650 | _aTEST CASE | ||
| 650 | _aTRANSFER OF INTEREST | ||
| 650 |
_aValuation _96273 |
||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c27685 _d27685 |
||