000 00925cam a2200217 4500
001 X112664
008 000000n2001 000 0 eng u
035 _a(Sirsi) u112664
110 _aSheard
_hM
245 _aAgricultural tenancies
260 _c2001
490 _aTaxation
_v3 May 2001, 116(1)
520 _aChris Hart and Martin Sheard Vice-Chairman and Chairman of the RICS Taxation Policy Panel commenting on agricultural tenancies refers to a statement of agreement between the RICS and VOA. NB the guidance is contained in CSM Feb 2000 Valuations and Apportionments for Taxation Purposes (Abs62006) Full text of article available from RICS Library (Library/Enqdesk/CSMarticles/Feb 2000)
650 _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 _aTAXATION
650 _aVALUATIONS
650 _aAPPORTIONMENT TEST
690 _aTAXATION
700 _aHart, C.
942 _n0
999 _c67062
_d67062