HSBC Trust Company (UK) Ltd v Revenue and Customs -Capital Taxes: LT 24 Aug 2006

TAX – Inheritance Tax – valuation of 13/80th share in freehold of two blocks of flats and shops – discount for minority share – effect of restriction on sale in Trust Deed – value determined at pounds 425,000 – Inheritance Tax Act 1984, s160

Citations:

[2006] EWLands TMA – 130 – 2005

Links:

Bailii

Statutes:

Inheritance Tax Act 1984 160

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 23 July 2022; Ref: scu.245450