Commentary

70.6 Intentional tenancies

AGRICULTURE vol 2(2)
| Commentary

70.6 Intentional tenancies

| Commentary

70.6 Intentional tenancies

Where the intention is for the owners to grant a tenancy to the partners over their land there are a number of issues to consider, in particular whether the owners may as a matter of law contract with themselves and another partner to grant such a lease1 and the stamp duty land tax implications of doing so2. In addition, equity recognises no right of survivorship as regards partnership property. The partners therefore hold the beneficial interest in the tenancy as tenants in common for the purposes of the partnership business in accordance with their

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