St Clair-Ford, Re the Estate of Norman Peter Youlden Deceased v Revenue and Customs – Capital Taxes: LT 22 Jun 2006

TAX – Inheritance Tax – valuation of undivided half-share in town centre retail investment property – discount for share – value determined at pounds 175,000 – Inheritance Tax Act 1984, s160

Citations:

[2006] EWLands TMA – 215 – 2005

Links:

Bailii

Statutes:

Inheritance Tax Act 1984 160

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 28 July 2022; Ref: scu.243175