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<h1>Inheritance Tax: Include Lineal Descendants' Share in Property for Rate Calculation</h1> The High Court held that the share of lineal descendants in the self-occupied property should be included for rate purposes under section 34(1)(c) of the ... Principal Value Of Estate, Rate Purpose The High Court upheld that the share of lineal descendants in the self-occupied property must be included for rate purposes under section 34(1)(c) of the Estate Duty Act. The Tribunal was not justified in excluding the share of the deceased in the self-occupied portion. The reference was answered in favor of the Revenue.
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