Establishing a precedent to the basis of valuation
Language: English Series: Accountancy Age ; 4/7/91 p8Publication details: 1991Subject(s): Summary: Discusses the Alexander v IRC (1991 EGCS 2) (WB2705-04) which established a precedent for considering the principles of valuation for the purposes of inheritance tax . Applied IRC v Crossman (1937 AC 26).| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2726-28 (Browse shelf(Opens below)) | 1 | Available | 27892-1001 |
Discusses the Alexander v IRC (1991 EGCS 2) (WB2705-04) which established a precedent for considering the principles of valuation for the purposes of inheritance tax . Applied IRC v Crossman (1937 AC 26).