| 000 | 01208cab a2200373 4500 | ||
|---|---|---|---|
| 001 | ABS59108 | ||
| 008 | 090401t xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u87470 | ||
| 041 | _aeng | ||
| 100 | _aApsion, G. | ||
| 245 | _aAgricultural land tax valuations: practice and procedure | ||
| 260 | _c15(4) 1997/1998, 28-32(5) | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax and Finance _v15(4) 1997/1998, 28-32(5) |
||
| 520 | _aConsiders the difficulties that can arise in deciding which is the correct tribunal to consider an agricultural land tax valuation case. Reviews the recent cases of "Alexander v CIR", Gray v CIR" and "Walton`s Executors v CIR". | ||
| 650 | _aAGRICULTURAL LAND TAX | ||
| 650 | _aCAPITAL TRANSFER TAX ACT 1984 S38 | ||
| 650 | _aCAPITAL TRANSFER TAX | ||
| 650 | _aFINANCE ACT 1975 S22 | ||
| 650 | _aFINANCE ACT 1975 S38 | ||
| 650 | _aGRAY V CIR | ||
| 650 | _aHOUSING ACT 1980 | ||
| 650 | _aLAND VALUE | ||
| 650 | _aLANDS TRIBUNAL | ||
| 650 | _aLEASES | ||
| 650 | _aPARTNERSHIP | ||
| 650 | _aRIGHT TO BUY | ||
| 650 | _aSPECIAL COMMISSIONERS | ||
| 650 | _aSURRENDER | ||
| 650 | _aVALUATIONS | ||
| 690 | _aRURAL PRACTICE | ||
| 942 | _n0 | ||
| 948 | _c17/07/1998 | ||
| 999 |
_c55168 _d55168 |
||