Chifley Holdings Ltd (BVI) v HMRC (Record no. 122206)

MARC details
000 -LEADER
fixed length control field 01468nab a22002175a 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250826134809.0
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cu || ||||||aa
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250826t2024 xxk oo | o000 0 eng |
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Chifley Holdings Ltd (BVI) v HMRC
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Upper Tribunal (Lands Chamber)
Name of publisher, distributor, etc. [2024] UKUT 00301
Date of publication, distribution, etc. 25 September 2024
520 ## - SUMMARY, ETC.
Summary, etc. [2024] UKUT 00301 (LC). An appeal decision on the valuation of a multi-million-pound West End London home for the purposes of the Annual Tax on Enveloped Dwellings (‘ATED’), an annual tax payable by companies that own UK residential property worth more than £500k.<br/><br/>In finding that the property was worth more than £10m as argued by HMRC, the Upper Tribunal considered the relevance of and weight to be given to post-valuation date evidence, holding that while events after the valuation date which could not have been known to the valuer or hypothetical buyer should not be taken into account, post-transaction sales can be used to inform the valuer as to the state of the market at the time of the valuation.
650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CHIFLEY HOLDINGS LTD (BVI) v HMRC
650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPARABLES
650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element POST-DATE VALUATION EVIDENCE
650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Valuation
9 (RLIN) 6273
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://landschamber.decisions.tribunals.gov.uk/judgmentfiles/j2034/LC-2023-482%20Final%2025.9.24.pdf">https://landschamber.decisions.tribunals.gov.uk/judgmentfiles/j2034/LC-2023-482%20Final%2025.9.24.pdf</a>
Public note Available from the Lands Tribunal
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Source of classification or shelving scheme Dewey Decimal Classification
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Date last seen Price effective from Koha item type
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