LT CAPITAL GAINS TAX- s47(1) of Taxes Management Act 1970 – valuation of half-share in house and garden – value as a vacant house – comparables – evidential value of anonymised comparables – whether adjustment to reflect lettings – development value of rear garden – adjustment to reflect half share – whether sale prices disclosed to Inland Revenue for stamp duty purposes admissible as evidence with consent of Tribunal – Inland Revenue valuation confirmed.
Citations:
[2001] EWLands TMA – 207 – 2000
Links:
Statutes:
Taxes Management Act 1970 47(1)
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 30 June 2022; Ref: scu.225687
