Lady Fox`s Exors v Inland Revenue Commissioners
Language: English Series: Estates Gazette ; (1992) 19 EG 173-175; (1992) 20 EG 121-123(6)Publication details: 1992Subject(s): Summary: LT 11 November 1991. Valuation of farmland was the disputed issue, IRC assessing for capital transfer tax, F`s estate at £4,280,768 rather than the £2,751,000 claimed. Further, the plaintiff objected to IRC`s inclusion of both freehold interest with partnership share as a single entity for valuation. The court allowed the appeal and accepted the lower figure. IRC v Crossman and Duke of Buccleuch v IRC considered.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS46487 (Browse shelf(Opens below)) | 1 | Available | 58514-1001 |
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LT 11 November 1991. Valuation of farmland was the disputed issue, IRC assessing for capital transfer tax, F`s estate at £4,280,768 rather than the £2,751,000 claimed. Further, the plaintiff objected to IRC`s inclusion of both freehold interest with partnership share as a single entity for valuation. The court allowed the appeal and accepted the lower figure. IRC v Crossman and Duke of Buccleuch v IRC considered.