000			01190cab a2200301 4500
001			ABS32089
008			090401t1983 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u65110
041			_aeng
245			_aValuing an undivided share
260			_c1983
350			_a0
490			_aTaxation _v112(2913) 8 October 1983, 21-23(3)
520			_aFor taxation purposes, particularly when determining liability to CTT, it is often necessary to value an undivided share of a tenancy in common. Principles to be used when valuing an undivided share are discussed, with reference to the decision in "Wight and Moss v Inland Revenue Commissioners" (1982) (Abs30717).
520			_aThis item is no longer held by the RICS Library but may be obtained by inter-library loan. Please ask a member of staff for details.
650			_aCAPITAL TRANSFER TAX
650			_aFREEHOLD
650			_aTENANCY IN COMMON
650			_aUNDIVIDED SHARE
650			_aVALUATION ISSUES
650			_aValuation _96273
650			_aVALUE
650			_aWIGHT AND ANOTHER V INLAND REVENUE COMMISSIONERS
690			_aRATING AND VALUATION
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c40586 _d40586