St Clair-Ford, Re the estate of Norman Peter Youlden deceased v Revenue and Customs-Capital Taxes, Court of Appeal - Lands Tribunal, June 22, 2006, [2006] EWLands TMA_215_2005

Extract

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St Clair-Ford, Re the estate of Norman Peter Youlden deceased v Revenue and Customs-Capital Taxes, Court of Appeal - Lands Tribunal, June 22, 2006, [2006] EWLands TMA_215_2005

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St Clair-Ford(As Executor of the estate of Norman Peter Youlden deceased) v Revenue and Customs-Capital Taxes [2006] EWLands TMA_215_2005 (22 June 2006)

TMA/215/2005

LANDS TRIBUNAL ACT 1949

TAX - Inheritance Tax - valuation of undivided half-share in town centre retail investment property - discount for share - value determined at £175,000 - Inheritance Tax Act 1984, s160

IN THE MATTER of a NOTICE OF REFERENCE

BETWEEN JAMES ANSON ST CLAIR - FORD Appellant

(As Executor of the estate of NORMAN PETER YOULDEN deceased)

and

COLIN RYDER

H M REVENUE AND CUSTOMS - CAPITAL TAXES Respondent

Re: 23-25 High Street, Totnes, Devon, TQ9 5NP

Determination without an oral hearing under Rule 27, Lands Tribunal Rules 1996

The following cases are referred to in this decision:

Wight v Commissioners of the Inland Revenue (1982) 264 EG 935

Newman (Inspector of Taxes) v Hatt LT ref (TMA/207/2000)

Charkham v Commissioners of the Inland Reven...

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