000			01122cam a2200217 4500
001			ABS62258
008			000000n2000 000 0 eng u
035			_a(Sirsi) u105481
245			_aMonro (deceased) v Inland Revenue Commissioners
260			_c2000
490			_aRating and Valuation Reporter _v[2000] RVR 81-94(14)
520			_aLT 13 April 1999. Appeal under Inheritance Tax Act 1984 s222 by executor of the late Mrs K W Monro against a determination by the Inland Revenue Commissioner s under the 1984 Act s221 that the value of the deceased's estate was £191,000 on the date of her death on 10 July 1994. M's estate comprised an undivided half share of the freehold interest in 61 and 63 Gloucester Road and 23 and 25 Hillside New Barnet Herts. Evidence of value and comparables discussed. Reduced value of estate from £191,000 to £185,000. Award final.
590			_aABS
650			_aMUNRO V INLAND REVENUE COMMISSIONERS
650			_aINHERITANCE TAX
650			_aINHERITANCE ACT 1984
650			_aCOMPARABLES
650			_aFREEHOLD INTEREST
690			_aTAXATION-CASE LAW
942			_n0
999			_c63198 _d63198