000			01351cab a2200337 4500
001			ABS46487
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u58514
041			_aeng
245			_aLady Fox`s Exors v Inland Revenue Commissioners
260			_c1992
350			_a0
490			_aEstates Gazette _v(1992) 19 EG 173-175; (1992) 20 EG 121-123(6)
520			_aLT 11 November 1991. Valuation of farmland was the disputed issue, IRC assessing for capital transfer tax, F`s estate at £4,280,768 rather than the £2,751,000 claimed. Further, the plaintiff objected to IRC`s inclusion of both freehold interest with partnership share as a single entity for valuation. The court allowed the appeal and accepted the lower figure. IRC v Crossman and Duke of Buccleuch v IRC considered.
650			_aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650			_aCAPITAL TRANSFER TAX
650			_aFARMING PARTNERSHIP
650			_aFARMLAND
650			_aFINANCE ACT 1975 S38
650			_aFOXS EXECUTORS V INLAND REVENUE COMMISSIONERS
650			_aFREEHOLD INTEREST
650			_aFREEHOLD REVERSION
650			_aPARTNERSHIP SHARE
650			_aValuation _96273
650			_aVALUE
690			_aLAND
690			_aRURAL PRACTICE
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c35740 _d35740