Monro (deceased) v Inland Revenue Commissioners
Monro (deceased) v Inland Revenue Commissioners
- 2000
- Rating and Valuation Reporter [2000] RVR 81-94(14) .
LT 13 April 1999. Appeal under Inheritance Tax Act 1984 s222 by executor of the late Mrs K W Monro against a determination by the Inland Revenue Commissioner s under the 1984 Act s221 that the value of the deceased's estate was £191,000 on the date of her death on 10 July 1994. M's estate comprised an undivided half share of the freehold interest in 61 and 63 Gloucester Road and 23 and 25 Hillside New Barnet Herts. Evidence of value and comparables discussed. Reduced value of estate from £191,000 to £185,000. Award final.
MUNRO V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
INHERITANCE ACT 1984
COMPARABLES
FREEHOLD INTEREST
LT 13 April 1999. Appeal under Inheritance Tax Act 1984 s222 by executor of the late Mrs K W Monro against a determination by the Inland Revenue Commissioner s under the 1984 Act s221 that the value of the deceased's estate was £191,000 on the date of her death on 10 July 1994. M's estate comprised an undivided half share of the freehold interest in 61 and 63 Gloucester Road and 23 and 25 Hillside New Barnet Herts. Evidence of value and comparables discussed. Reduced value of estate from £191,000 to £185,000. Award final.
MUNRO V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
INHERITANCE ACT 1984
COMPARABLES
FREEHOLD INTEREST