Jean Anne Prosser v Commissioners of Inland Revenue

Facts

Mrs Jean Anne Prosser appealed, as personal representative of the estate of Mrs Edith Eliza Jempson who died on 23 February 1995, against a Notice of Determination dated 9 December 1998. The estate included the deceased's property, Clietus Cottage, Palestine, Hampshire, which the appellant had originally returned at a probate value of £65,000; the District Valuer countered with £130,000, the dispute turning on the hope value of the land. In August 1998 the appellant obtained a further valuation of £85,000, and in August 2000 she succeeded in establishing that value before the Lands Tribunal. The argument had been prolonged by the District Valuer's suggestion that she apply for planning permission to test the hope value, a course criticised by the Adjudicator, who considered that the appellant should have been directed to the Capital Taxes Office and ultimately to the Special Commissioners; the Revenue accordingly waived interest for the period from 1 October 1996 to 17 July 1998. The Adjudicator found no negligence by the District Valuer and no maladministration by the Capital Taxes Office or the Valuation Agency, and a complaint to the Parliamentary Commissioner for Administration was rejected. By the hearing the value of the estate was agreed at £290,282 and the tax at £56,112.80; only the interest on £8,000 of unpaid tax, calculated at £1,654.86, remained in dispute.