The £436,000 is a net figure garnered from Roger Wilkes' book.
Hi Steve_uk
He makes no ref to net or gross: "Provisional valuations put the combined estates of Nevill and June Bamber in the region of £436,000, although as the judge pointed out, the true value was probably rather higher".
Again the judge is misleading the jury about potentially higher values but makes no reference to the significant liability to inheritance tax.
The CoA '02 doc also states 436k but again makes no ref to whether this figure is net or gross.