000			01342cab a2200289 4500
001			ABS55257
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u15220
041			_aeng
245			_aWalton`s Executors v Inland Revenue Commissioners
260			_c1996
350			_a0
490			_aEstates Gazette _v(9621) 25 May 1996, 144-148(5)
520			_aCA 30 November 1995. IRC`s appeal against the decision of the Lands Tribunal (Abstract 51477) which had allowed by appeal by W, surviving executor of the will of John Headley Walton deceased, from a determination of IRC of a value of a partnership share of the deceased in an agricultural tenancy. Appeal dismissed. Raises questions of some general importance on the valuation for the purposes of CTT of the share of a partner in a farming partnership the assets of which include an agricultural tenancy of the farm.
650			_aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650			_aCAPITAL TRANSFER TAX
650			_aHALF SHARE
650			_aPARTNERSHIP SHARE
650			_aVALUATION ISSUES
650			_aVALUE
650			_aWALTON CASE
650			_aWALTONS EXECUTORS V INLAND REVENUE COMMISSIONERS
690			_aLANDLORD AND TENANT-AGRICULTURAL TENANCIES
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c9955 _d9955