Thomas, The Estate of v Revenue and Customs (Tax – Inheritance Tax – Agricultural Land): UTLC 10 Jan 2020

TAX – INHERITANCE TAX – agricultural land – valuation under s.190 Inheritance Act 1984 – whether best consideration achieved – residual valuation method – comparable method preferred – best consideration determined at pounds 645,000

Citations:

[2020] UKUT 6 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 22 October 2022; Ref: scu.647075