000 00764cab a2200205 4500
001 WB2634-34
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u51887
041 _aeng
245 _aChargeable transfer
260 _c1990
350 _a0
490 _aScotsman
_v29/8/90 p13
520 _aIn Baird`s Executors v Inland Revenue LT for Scotland 14 June 1990 it was held that the rights comprised in an agricultural tenancy, which contained a prohibition against assignation without the landlord `s assent, has a value as a chargeable transfer under the Finance Act 1975 .
650 _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 _aCASE LAW
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c32191
_d32191