Brown (surviving executor of Lady Fox, decd) v IRC
Language: English Series: Simon`s Tax Intelligence ; (1994) 7 STI 208-210(3)Publication details: 1994Subject(s):- PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
- PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
- CAMBRIDGE
- CAPITAL TRANSFER TAX
- CCT
- FARM PARTNERSHIP
- FOXS EXECUTORS V INLAND REVENUE COMMISSIONERS
- FREEHOLD REVERSION
- GRAY V INLAND REVENUE COMMISSIONERS
- GRAY V IRC
- JURISDICTION
- LADY FOX
- PARTNERSHIP SHARE
- SHARE
- Valuation
- VALUE
- TAXATION-CASE LAW
| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS50222 (Browse shelf(Opens below)) | 1 | Available | 74676-1001 |
CA 9 February 1994. The CA held that a freehold reversion in land and a partnership interest in the tenancy of the estate should be valued, as the Crown contended, as a single unit for capital transfer tax purposes under Finance Act 1975 s38.