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Decision Number: TMA-2018-30
Respondent: HM REVENUE AND CUSTOMS
Judge/Member: Mr Andrew J Trott FRICS
Date Of Decision: 30/09/2019
Main Category: TAX
Main Subcategory: Inheritance tax
Notes: 6.39 acres of agricultural land – residential
UT Neutral citation number: [2019] UKUT 0251(LC)
Case Number: TMA/30/2018

Development potential – window of opportunity during a period of housing land supply shortage – emerging development plan – access and ecological constraints – glut of development sites – whether a “bottom up” or “top down” valuation approach appropriate – open market value determined at £590,000
Decision(s) to Download: TMA-30-2018.pdf TMA-30-2018.pdf  

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