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Home / Simons-Taxes /IHT, trusts and estates /Part I8 Valuation /Division I8.2 Principles of valuation /Principles of IHT valuation—overview / I8.207 The hypothetical seller for IHT
Commentary

I8.207 The hypothetical seller for IHT

IHT, trusts and estates

The hypothetical vendor is an anonymous, imaginary person who is regarded as being honest and reasonable, a willing and not a forced seller1.

On the one hand he must not be deemed to sell at a low price for any reason, such as an urgent need for money, but on the other hand he cannot be supposed to refuse to sell and hold out for an unreasonably high price2.

Harman LJ said that

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