000			01538cab a2200433 4500
001			ABS59107
008			090401t xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u87468
041			_aeng
100			_aApsion, G.
245			_aAgricultural land tax valuations: case studies
260			_c15(4) 1997/1998, 25-28(4)
350			_a0
490			_aFarm Tax and Finance _v15(4) 1997/1998, 25-28(4)
520			_aConsiders a number of typical questions that arise in connection with agricultural land tax valuations, namely whether or not a tenancy exists, the effect of the wording of partnership agreements, and the relevance of beneficial interests. Includes case study examples.
650			_aAGRICULTURAL LAND TAX
650			_aAGRICULTURAL PROPERTY RELIEFS
650			_aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650			_aBENEFICIAL INTEREST
650			_aCAPITAL TRANSFER TAX
650			_aCITY OF LONDON BUILDING SOCIETY V FLEGG
650			_aFEATHERSTONE V STAPLES
650			_aGRAY V CIR
650			_aINGRAM V CIR
650			_aINHERITANCE TAX ACT 1984
650			_aJOINT TENANT
650			_aKILDRUMMY (JERSEY) LTD V CIR
650			_aLAW OF PROPERTY ACT 1925 S72
650			_aPARTNERSHIP ACT 1890
650			_aPARTNERSHIPS
650			_aRYE V RYE
650			_aSYKES V LAND
650			_aVACANT POSSESSION
650			_aValuation _96273
650			_aWILLIAMS AND GLYNS BANK LTD V BOLAND
690			_aRURAL PRACTICE
942			_n0
948			_c17/07/1998
999			_c55166 _d55166