000			01153cab a2200289 4500
001			WB3147-40
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u51537
041			_aeng
245			_aValue of partnership share
260			_c1995
350			_a0
490			_aEstates Gazette Case Summaries _v(1995) EGCS 191 (9/12/95)
490			_aTimes _v11 December 1995, 33(2)
520			_a"Walton`s Exors v Inland Revenue Commissioners" CA 30 November 1995. Deceased held 50% share in agricultural tenancy partnership. Question whether value of partnership 50% of value of tenancy. Lands Tribunal ruled value of tenancy to be determined on a projected profit rental basis. Appeal by Commissioners dismissed.
650			_aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650			_aCAPITAL TRANSFER TAX
650			_aHALF SHARE
650			_aPARTNERSHIP SHARE
650			_aVALUE OF TENANCY
650			_aVALUE
650			_aWALTONS EXECUTORS V INLAND REVENUE COMMISSIONERS
690			_aLANDLORD AND TENANT-CASE LAW-AGRICULTURAL TENANCIES
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c31996 _d31996