| 000 | 01121cab a2200313 4500 | ||
|---|---|---|---|
| 001 | WB2746-40 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u50542 | ||
| 041 | _aeng | ||
| 245 | _aValue of freehold interest | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette Case Summaries _v(1991) EGCS 116 (23/11/91) |
||
| 520 | _a"Lady Fox`s Exors v Inland Revenue Commissioners" LT 11 November 1991. It was held that the deceased`s freehold interest in land and her share in the partnership business did not constitute a single unit of property for valuation under Finance Act 1975 s38 for capital transfer tax. | ||
| 650 | _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES | ||
| 650 | _aCAPITAL TRANSFER TAX | ||
| 650 | _aFARMING PARTNERSHIP | ||
| 650 | _aFINANCE ACT 1975 S38 | ||
| 650 | _aFREEHOLD INTEREST | ||
| 650 | _aFREEHOLD REVERSION | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aPARTNERSHIP SHARE | ||
| 650 |
_aValuation _96273 |
||
| 650 | _aVALUE | ||
| 690 | _aRATING AND VALUATION | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c31540 _d31540 |
||