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How HM Revenue & Customs works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes

County antrimUnited kingdomShetland islandsCity ofBertha burkinyoungAlfred william bullerRalph gibsonViolet mooreValley business centre in county antrimTrustees of david zetland settlementv commissionersBusiness centreSalisbury house estate ltdSpecial commissionersSpecial commissionerMrs mooreHouse estate ltd