Property transfer avoids inheritance tax
Language: English Series: Times ; 23 May 1995, 41(1)Publication details: 1995Subject(s): Summary: "Ingram and another v Inland Revenue Commissioners" ChD 17 May 1995 held that through transfering the equitable interests of the late Sir Lady Ingram through a series of leases entitling her to remain in occupation of the famiy home, the property was not subject to a reservation under the Finance Act 1986 s102(2). (See also WB3119-54).| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3120-36 (Browse shelf(Opens below)) | 1 | Available | 74997-1001 |
"Ingram and another v Inland Revenue Commissioners" ChD 17 May 1995 held that through transfering the equitable interests of the late Sir Lady Ingram through a series of leases entitling her to remain in occupation of the famiy home, the property was not subject to a reservation under the Finance Act 1986 s102(2). (See also WB3119-54).