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Brown (surviving executor of Lady Fox, decd) v IRC

Language: English Series: Simon`s Tax Intelligence ; (1994) 7 STI 208-210(3)Publication details: 1994Subject(s): Summary: CA 9 February 1994. The CA held that a freehold reversion in land and a partnership interest in the tenancy of the estate should be valued, as the Crown contended, as a single unit for capital transfer tax purposes under Finance Act 1975 s38.

CA 9 February 1994. The CA held that a freehold reversion in land and a partnership interest in the tenancy of the estate should be valued, as the Crown contended, as a single unit for capital transfer tax purposes under Finance Act 1975 s38.

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