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Decision Number:	LC-2023-482
Respondent:	THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Judge/Member:	Mr Peter McCrea FRICS
Date Of Decision:	25/09/2024
Main Category:	TAX
Main Subcategory:	Comparables
Notes:	Neutral Citation Number: [2024] UKUT 00301 (LC) Case No: LC-2023-482 Post-valuation date evidence – adjustments for time, condition, and location – Savills Central London index preferred – value determined at £11,750,000 – s.98(8) Finance Act 2013. PTA refused UTLC on 31/10/2024
Decision(s) to Download:	LC-2023-482 Final 25.9.24.pdf

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