Inheritance tax
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Personal Representatives of Maureen W Vigne (deceased) v Commissioners of HMRC
Inheritance tax – Business property relief – Agricultural property relief
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Personal Representatives of Maureen W Vigne (deceased) v Commissioners of HMRC
Inheritance tax – Business property relief – Agricultural property relief
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Viscount Hood (executor of Lady Diana Hood) v Commissioners of HMRC
Inheritance tax Lifetime transfer
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Viscount Hood (executor of Lady Diana Hood) v Commissioners of HMRC
Inheritance tax – Lifetime transfer – Reservation of benefit
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Personal Representatives of Maureen W Vigne (deceased) v Commissioners of HM Revenue and Customs
Inheritance tax Business property relief
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Personal Representatives of Maureen W Vigne (deceased) v Commissioners of HM Revenue and Customs
Inheritance tax – Business property relief – Agricultural property relief – Personal representatives appealing against refusal of business property and agricultural property reliefs in respect of livery business on deceased’s…
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A plague on your houses
Barry Shaw delves into the detail of the new residence nil rate band and gives his suggestions for how to take advantage of it.
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Viscount Hood (executor of Lady Diana Hood) v Commissioners of HM Revenue and Customs
Inheritance tax Lifetime transfer
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Viscount Hood (executor of Lady Diana Hood) v Commissioners of HM Revenue and Customs
Inheritance tax – Lifetime transfer – Reservation of benefit – Deceased granting reversionary sub-lease to sons out of head-lease interest by way of gift – Sub-lease providing for same covenants…
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Revenue and Customs Commissioners v Hanson (as trustee of the William Hanson 1957 Settlement)
Inheritance tax – Relief – Agricultural land – Inheritance Tax Act 1984 – Farmhouse – Deceased having life interest in farmhouse under trust – Farmhouse occupied by respondent trustee –…
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Revenue and Customs Commissioners v Hanson (as trustee of the William Hanson 1957 Settlement)
INHERITANCE TAX – deemed transfer on death – deceased’s estate included a farmhouse –whether the farmhouse was agricultural property within section 115(2) Inheritance Tax Act 1984 – nature of the…
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Buzzoni and others v Revenue and Customs Commissioners
Inheritance tax – Finance Act 1986 – Gift with reservation – Gift of reversionary underlease granted out of donor’s headlease – Underlease containing covenants mirroring those of headlease – Whether…