Palliser v Revenue and Customs Re Wedderburn Road: UTLC 16 Mar 2018

Inheritance Tax – valuation under s160 Inheritance Tax Act 1984 – maisonette – whether hope value for extension to be taken into account – analysis of comparables – value of appellant’s undivided share determined at pounds 1,603,930 – appeal allowed in part

Citations:

[2018] UKUT 71 (LC)

Links:

Bailii

Statutes:

Inheritance Tax Act 1984 160

Jurisdiction:

England and Wales

Land, Inheritance Tax

Updated: 23 May 2022; Ref: scu.606889