Barrett v Commissioners for Her Majesty’s Revenue and Customs: LT 24 Nov 2005

INHERITANCE TAX – house – comparables – allowance for lack of modern bathroom and kitchen, driveway and dispute with neighbour – market value of half-share in freehold interest determined at pounds 133,875 – Inheritance Tax Act 1984, s160

Citations:

[2005] EWLands DET – 42 – 2005

Links:

Bailii

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 16 August 2022; Ref: scu.236475