Tax valuation case
Tax valuation case
- 1991
- Daily Telegraph 20 November 1991, 31(1) .
Reports on a case where the owner of the Croxton Park estate was successful in getting the inheritance tax valuation of the estate reduced by £1.5m. The Lands Tribunal decision, "Executors of the Honourable Myra Alice Lady Fox v Inland Revenue Commissioners" is available for loan from the Library.
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL TRANSFER TAX
FARMING PARTNERSHIP
FINANCE ACT 1975 S38
FREEHOLD INTEREST
FREEHOLD REVERSION
INHERITANCE TAX
VACANT POSSESSION VALUE
Valuation
VALUE
Reports on a case where the owner of the Croxton Park estate was successful in getting the inheritance tax valuation of the estate reduced by £1.5m. The Lands Tribunal decision, "Executors of the Honourable Myra Alice Lady Fox v Inland Revenue Commissioners" is available for loan from the Library.
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL TRANSFER TAX
FARMING PARTNERSHIP
FINANCE ACT 1975 S38
FREEHOLD INTEREST
FREEHOLD REVERSION
INHERITANCE TAX
VACANT POSSESSION VALUE
Valuation
VALUE