Valuing an undivided share
Language: English Series: Taxation ; 112(2913) 8 October 1983, 21-23(3)Publication details: 1983Subject(s): Summary: For taxation purposes, particularly when determining liability to CTT, it is often necessary to value an undivided share of a tenancy in common. Principles to be used when valuing an undivided share are discussed, with reference to the decision in "Wight and Moss v Inland Revenue Commissioners" (1982) (Abs30717).Summary: This item is no longer held by the RICS Library but may be obtained by inter-library loan. Please ask a member of staff for details.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS32089 (Browse shelf(Opens below)) | 1 | Available | 65110-1001 |
For taxation purposes, particularly when determining liability to CTT, it is often necessary to value an undivided share of a tenancy in common. Principles to be used when valuing an undivided share are discussed, with reference to the decision in "Wight and Moss v Inland Revenue Commissioners" (1982) (Abs30717).
This item is no longer held by the RICS Library but may be obtained by inter-library loan. Please ask a member of staff for details.