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
[2018] UKUT 71 (LC)
Bailii
Inheritance Tax Act 1984 160
England and Wales

Updated: 22 December 2020; Ref: scu.606889