000 01070cab a2200325 4500
001 ABS54836
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u12458
041 _aeng
100 _aRidley, G.
245 _aTenancy valuations and the triumph of common sense
260 _c1996
350 _a0
490 _aCountry Landowner
_vMarch 1996, 22-23(2)
520 _aExamines the implications of the landmark "Walton`s Executors v Inland Revenue Commissioners" 1995 decision and the reasons behind the Inland Revenue`s case.
650 _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 _aCAPITAL TRANSFER TAX
650 _aJOINT TENANCY
650 _aNON-ASSIGNABLE TENANCIES
650 _aPARTNERSHIP
650 _aTENANTS IN COMMON
650 _aVALUATION ISSUES
650 _aWALTON CASE
650 _aWALTONS EXECUTORS V INLAND REVENUE COMMISSIONERS
690 _aLANDLORD AND TENANT-AGRICULTURAL TENANCIES
690 _aTAXATION
700 _aBaird, A.
942 _n0
948 _c04/03/1997
999 _c7963
_d7963