Valuing an undivided share
Valuing an undivided share
- 1983
- Taxation 112(2913) 8 October 1983, 21-23(3) .
For taxation purposes, particularly when determining liability to CTT, it is often necessary to value an undivided share of a tenancy in common. Principles to be used when valuing an undivided share are discussed, with reference to the decision in "Wight and Moss v Inland Revenue Commissioners" (1982) (Abs30717). This item is no longer held by the RICS Library but may be obtained by inter-library loan. Please ask a member of staff for details.
CAPITAL TRANSFER TAX
FREEHOLD
TENANCY IN COMMON
UNDIVIDED SHARE
VALUATION ISSUES
Valuation
VALUE
WIGHT AND ANOTHER V INLAND REVENUE COMMISSIONERS
For taxation purposes, particularly when determining liability to CTT, it is often necessary to value an undivided share of a tenancy in common. Principles to be used when valuing an undivided share are discussed, with reference to the decision in "Wight and Moss v Inland Revenue Commissioners" (1982) (Abs30717). This item is no longer held by the RICS Library but may be obtained by inter-library loan. Please ask a member of staff for details.
CAPITAL TRANSFER TAX
FREEHOLD
TENANCY IN COMMON
UNDIVIDED SHARE
VALUATION ISSUES
Valuation
VALUE
WIGHT AND ANOTHER V INLAND REVENUE COMMISSIONERS