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Valuation of agricultural property

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 4: Agricultural property: areas of particular concern General considerations Tenancies: Baird’s Executors v IRC Gray (surviving executor of Lady Fox) v IRC Alexander v IRC Lotting for sale: ‘natural units’ Other aspects of valuation Planning permission Joint property: Arkwright v IRC Price (Executor of Price, deceased) v HMRC ...

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