Charkam (deceased) and others v Inland Revenue Commissioners
Charkam (deceased) and others v Inland Revenue Commissioners
- 2000
- Rating and Valuation Reporter [2000[ 40 RVR 7-30(24) .
LT 6 May 1997. Inheritance tax - Freeholds - Trusts for sale - Minority interests - Shops - Houses converted into flats - Valuation - Method - Income or entirety - Entirety values - Apportionment - Discount - Lack of control - Court's powers - Management charges - Agents fees - Legal costs - Inheritance Tax Act 1984, ss 160, 161 - Law of Property Act 1925, s 30.
INHERITANCE TAX
Valuation
CHARKHAM (DECEASED) AND OTHERS V INLAND REVENUE COMMISSIONERS
LAW OF PROPERTY ACT 1925
INHERITANCE TAX ACT 1984
MANAGEMENT CHARGES
APPORTIONMENT
LT 6 May 1997. Inheritance tax - Freeholds - Trusts for sale - Minority interests - Shops - Houses converted into flats - Valuation - Method - Income or entirety - Entirety values - Apportionment - Discount - Lack of control - Court's powers - Management charges - Agents fees - Legal costs - Inheritance Tax Act 1984, ss 160, 161 - Law of Property Act 1925, s 30.
INHERITANCE TAX
Valuation
CHARKHAM (DECEASED) AND OTHERS V INLAND REVENUE COMMISSIONERS
LAW OF PROPERTY ACT 1925
INHERITANCE TAX ACT 1984
MANAGEMENT CHARGES
APPORTIONMENT