| 000 | 00892cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS44029 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u44901 | ||
| 041 | _aeng | ||
| 100 | _aStubbs, I. | ||
| 245 | 4 | _aThe Baird case - the value of an agricultural tenancy | |
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aScottish Chartered Surveyor _v(198) February 1991, 5-6(2) |
||
| 520 | _aReviews the recent Scottish decision Baird`s Executors v Inland Revenue (1990) which involved the determination as to whether the interest of a tenant in an agricultural tenancy had a value for inheritance tax purposes. | ||
| 650 | _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES | ||
| 650 | _aCAPITAL TRANSFER TAX | ||
| 650 | _aCASE LAW | ||
| 650 | _aSCOTLAND | ||
| 650 |
_aValuation _96273 |
||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c28538 _d28538 |
||