Establishing a precedent to the basis of valuation
Establishing a precedent to the basis of valuation
- 1991
- Accountancy Age 4/7/91 p8 .
Discusses the Alexander v IRC (1991 EGCS 2) (WB2705-04) which established a precedent for considering the principles of valuation for the purposes of inheritance tax . Applied IRC v Crossman (1937 AC 26).
CROSSMAN PRINCIPLES
LAW CASE
Discusses the Alexander v IRC (1991 EGCS 2) (WB2705-04) which established a precedent for considering the principles of valuation for the purposes of inheritance tax . Applied IRC v Crossman (1937 AC 26).
CROSSMAN PRINCIPLES
LAW CASE