VALUATION FOR THE PURPOSES OF LECTURE …
VALUATION FOR THE PURPOSES OF. INHERITANCE TAX. LECTURE DELIVERED TO THE. SOCIETY OF TRUST AND ESTATE PRACTITIONERS. EDINBURGH. 6TH MAY 2011. Simon McKie MA (Oxon), Barrister, FCA, CTA (Fellow), APFS, TEP. 2011 McKie & Co (Advisory Services) LLP. Rudge Hill House Rudge Somersetshire BA11 2QG. Tel: 01373 830956. Email: Website: INDEX. SECTION SECTION. NO. I Introduction 1 A World of the Imagination II Section 160 - The Principal VALUATION Provision 1 Introduction 2 What Property is to be valued? 3 What is an open market? 4 The vendor 5 What steps is the vendor assumed to take in order to facilitate the sale and what time period is assumed to apply to those steps? 6 What information is the vendor assumed to make available to a potential buyer?
valuation for the purposes of inheritance tax lecture delivered to the society of trust and estate practitioners edinburgh 6th may 2011 simon m …
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