| 000 | 00848cab a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS46009 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u56327 | ||
| 041 | _aeng | ||
| 100 | _aRennie, D. | ||
| 245 | _aScottish decision has serious implications | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aCS Monthly : Rural Practice _v1(5) February 1992, 4-5(2) |
||
| 520 | _aHighlights the serious potential implications of the decision "Baird`s Executors v Inland Revenue Commissioners" (see Abs44344) for tenant farmers in Scotland. | ||
| 650 | _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES | ||
| 650 | _aCAPITAL TRANSFER TAX | ||
| 650 | _aLEASES | ||
| 650 | _aTENANTS INTEREST | ||
| 650 |
_aValuation _96273 |
||
| 650 | _aVALUE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c34351 _d34351 |
||