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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).

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).