Client inherited 1.5 acres 20 years ago (to be confirmed but I assume Inland Revenue Affidavit at time would have detailed cuv/agricultural use). It has been largely idle in all this time. Offer in from local to purchase same with a view to building a house on it. I assume it is as simple as (sales proceeds less legal/prof fees less indexed base cost) x 33%. Just checking that I'm not missing anything obvious.
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