Newman (HM Inspector of Taxes) v Hatt (Record no. 69432)

MARC details
000 -LEADER
fixed length control field 01738cam a2200265 4500
001 - CONTROL NUMBER
control field ABS65075
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020205n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u116606
245 ## - TITLE STATEMENT
Title Newman (HM Inspector of Taxes) v Hatt
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation [2002] 04 EG 175-182(8)
520 ## - SUMMARY, ETC.
Summary, etc. "Newman (HM Inspector of Taxes) v Hatt", LT 13 November 2001, discusses the valuation of a 50% share of a house. The respondent, Hatt (H) and his wife jointly owned a house which was sold for £90 000: H demanded a valuation of £42 000-£45 000, using auction sale prices and property advertisements, but the valuation officer gave it as £29 250, relying on transactions derived from information provided by the owners to the Inland Revenue stamp duty office. Only consent to view 3 transactions was given by H and the valuation officer only had general details of 14 others. He reached his valuation by deducting 25% from vacant possession price to make a tenanted value of £56 250, added £8 500 for any development and then deducted 10% from half of that figure to arrive at his valuation. The inspector (N) asked for guidance upon the application of the Finance Act 1989 s182(6)(d) to the disclosure of evidence held by the stamp duty office. Held. The market value of H's share in March 1982 was £29 250.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Valuation
9 (RLIN) 6273
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPARABLES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NEWMAN (INSPECTOR OF TAXES) V HATT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VACANT POSSESSION VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TENANTED VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CASE LAW
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ADMISSIBILITY
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element VALUATION AND INVESTMENT APPRAISAL-HOMEBUYER SURVEY AND VALUATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 05/02/2002   ABS65075 116606-1001 06/08/2019 1 06/08/2019 Law report