000			01270cab a2200325 4500
001			ABS45791
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u55069
041			_aeng
245			_aPractical pointer: valuing land let to partnership
260			_c1992
350			_a0
490			_aFarm Tax Brief _v7(1) December 1991/ January 1992, 5(1)
520			_aChallenges the method used by the Inland Revenue to value freehold land let to a farm partnership. A recent Lands Tribunal case, Fox`s Executor v IRC, tested the principle, but found in favour of the plaintiff. The article notes problems which may arise from the decision and announces the journal`s intention to follow the case through the appeal stage.
650			_aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650			_aBUSINESS PROPERTY RELIEFS
650			_aCAPITAL TRANSFER TAX
650			_aFARMING PARTNERSHIP
650			_aFARMLAND
650			_aFOXS EXECUTORS V INLAND REVENUE COMMISSIONERS
650			_aPARTNERSHIP SHARE
650			_aVACANT POSSESSION VALUE
650			_aValuation _96273
650			_aVALUE
690			_aLAND
690			_aRATING AND VALUATION
690			_aRURAL PRACTICE
942			_n0
948			_c04/03/1997
999			_c33678 _d33678