| 000 | 01042cam a2200229 4500 | ||
|---|---|---|---|
| 001 | X104557 | ||
| 008 | 000000n2000 000 0 eng u | ||
| 035 | _a(Sirsi) u104557 | ||
| 245 | _aCharkam (deceased) and others v Inland Revenue Commissioners | ||
| 260 | _c2000 | ||
| 490 |
_aRating and Valuation Reporter _v[2000[ 40 RVR 7-30(24) |
||
| 520 | _aLT 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. | ||
| 650 | _aINHERITANCE TAX | ||
| 650 |
_aValuation _96273 |
||
| 650 | _aCHARKHAM (DECEASED) AND OTHERS V INLAND REVENUE COMMISSIONERS | ||
| 650 | _aLAW OF PROPERTY ACT 1925 | ||
| 650 | _aINHERITANCE TAX ACT 1984 | ||
| 650 | _aMANAGEMENT CHARGES | ||
| 650 | _aAPPORTIONMENT | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c62742 _d62742 |
||