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Charkam (deceased) and others v Inland Revenue Commissioners

Series: Rating and Valuation Reporter ; [2000[ 40 RVR 7-30(24)Publication details: 2000Subject(s): Summary: LT 6 May 1997. Inheritance tax - Freeholds - Trusts for sale - Minority interests - Shops - Houses converted into flats - Valuation - Method - Income or entirety - Entirety values - Apportionment - Discount - Lack of control - Court's powers - Management charges - Agents fees - Legal costs - Inheritance Tax Act 1984, ss 160, 161 - Law of Property Act 1925, s 30.
Holdings
Item type Current library Call number Copy number Status Barcode
Law report London Journal article X104557 (Browse shelf(Opens below)) 1 Available 104557-1001
Law report London Journal article X104557 (Browse shelf(Opens below)) 2 Available 104557-1002

LT 6 May 1997. Inheritance tax - Freeholds - Trusts for sale - Minority interests - Shops - Houses converted into flats - Valuation - Method - Income or entirety - Entirety values - Apportionment - Discount - Lack of control - Court's powers - Management charges - Agents fees - Legal costs - Inheritance Tax Act 1984, ss 160, 161 - Law of Property Act 1925, s 30.