000 00916cab a2200205 4500
001 WB2705-64
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u63993
041 _aeng
245 _aValuation
260 _c1991
350 _a0
490 _aEGCS
_v1991 2 (26/1/91)
520 _aReport of Alexander v Inland Revenue Commissioners , CA 17 January 1991, which considered whether, under Finance Act 1975 s22 , which states that the value of property shall be `...the price which the property might reasonably be expected to fetch if sold on the open market at that time...`, this included covenants in the lease obliging the tenant to pay a percentage of the discount under right to buy if they should dispose of the property within five years.
650 _aCAPITAL TRANSFER TAX
650 _aCROSSMAN PRINCIPLES
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c39825
_d39825