000			01314cab a2200373 4500
001			ABS50222
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u74676
041			_aeng
245			_aBrown (surviving executor of Lady Fox, decd) v IRC
260			_c1994
350			_a0
490			_aSimon`s Tax Intelligence _v(1994) 7 STI 208-210(3)
520			_aCA 9 February 1994. The CA held that a freehold reversion in land and a partnership interest in the tenancy of the estate should be valued, as the Crown contended, as a single unit for capital transfer tax purposes under Finance Act 1975 s38.
650			_aPROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
650			_aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650			_aCAMBRIDGE
650			_aCAPITAL TRANSFER TAX
650			_aCCT
650			_aFARM PARTNERSHIP
650			_aFOXS EXECUTORS V INLAND REVENUE COMMISSIONERS
650			_aFREEHOLD REVERSION
650			_aGRAY V INLAND REVENUE COMMISSIONERS
650			_aGRAY V IRC
650			_aJURISDICTION
650			_aLADY FOX
650			_aPARTNERSHIP SHARE
650			_aSHARE
650			_aValuation _96273
650			_aVALUE
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c47057 _d47057