Taxation

Annual tax on enveloped dwellings

Chifley Holdings Ltd (BVI) v Commissioners of HM Revenue and Customs

Eileen O’GradyPrint

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  • Upper Tribunal (Lands Chamber)
  • 25 September 2024
  • Peter McCrea OBE FRICS FCIArb
  • [2024] UKUT 301 (LC)
  • [2024] PLSCS 170
Taxation – Annual tax on enveloped dwellings (ATED) – Valuation – Comparables – Appellant appealing against determination of respondent commissioners as to value of property for ATED purposes – Whether post-valuation date evidence relevant to valuation – Whether adjustments to
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