000			00845cab a2200205 4500
001			ABS44770
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u48988
041			_aeng
245			_aAlexander decision and the tenancy valuation
260			_c1991
350			_a0
490			_aFarm Tax Brief _v6(5) May 1991, 33-36(4)
520			_aDiscusses the case of Alexander v Inland Revenue Commissioners (WB2705-64) which held that the Crossman principle , that for Capital Transfer Tax purposes any restrictions on a valuation should be ignored, should also apply to Inheritance Tax and looks at its relevance for farm property.
650			_aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650			_aINLAND REVENUE COMMISSIONERS V CROSSMAN
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c30714 _d30714