Inheritance tax
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Buzzoni and others v Revenue and Customs Commissioners
Neutral Citation Number: [2013] EWCA Civ 1684Case No: A3/2013/0070IN THE COURT OF APPEAL (CIVIL DIVISION)ON APPEAL FROM THE UPPER TRIBUNAL (Tax and Chancery Chamber)The Hon.
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HM Commissioners of Revenue and Customs v Lockyer and another (as personal representatives of Pawson, deceased)
Inheritance tax Business property relief
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HM Commissioners of Revenue and Customs v Lockyer and another (as personal representatives of Pawson, deceased)
Inheritance tax – Business property relief – Holiday letting – Section 105(3) of the Inheritance Tax Act 1984 — Deceased having share in property used as holiday let for profit…
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Buzzoni and others v Commissioners for HM Revenue and Customs
http://www.estatesgazette.com/pdf/buzzoni%20trans.pdf
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Buzzoni and others v Commissioners for HM Revenue and Customs
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…
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Atkinson and another (as executors of Atkinson) v Commissioners of HM Revenue & Customs
Inheritance tax – Agricultural property – Tax relief – Deceased partner owning farm let to family farming partnership – Deceased living in bungalow on farm until move to care home…
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McCall and another (as personal representatives of McClean, deceased) v Commissioners for HM Revenue & Customs
Business property relief – Exempt transfer – Relevant business property – Landowner letting out fields for grazing – Son-in-law managing fields as elderly owner’s mental capacity failed – Landowner’s estate…
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Commissioners for HM Revenue & Customs v Trustees of Nelson Dance Family Settlement
Inheritance tax – Transfer of value – Business property relief (BPR) – Agricultural land transferred to respondent trustees by deceased – Liability of respondents to inheritance tax on transfer of…
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Ingram and another v Inland Revenue Commissioners
Deceased transferring freehold to nominee – Nominee purporting to grant lease of property to deceased and transfer freehold to members of deceased’s family – Members of family holding property on…
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Ingram and another v Inland Revenue Commissioners
Deceased transferring freehold to nominee – Nominee purporting to grant lease of property to deceased and transfer freehold to members of deceased’s family – Members of family holding property on…