Ingram and another (executors of the estate of Lady Ingram (deceased)) v Inland Revenue Commissioners
Language: English Series: All England Law Reports ; [1997] 4 All ER 395-438Publication details: 1997Subject(s): Summary: CA 28 July 1997. Lease - grant of lease by nominee to principal - validity - whether principle that no person can contract with himself breached. Inheritance tax - lifetime transfer - gift of property subject to a reservation - transfer of freehold interest subject to leases in favour of donor - whether property enjoyed to exclusion of donor - whether property subject to a reservation of benefit - Finance Act 1986 s102. (Headnote)| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | X87553 (Browse shelf(Opens below)) | 1 | Available | 81944-1001 |
CA 28 July 1997. Lease - grant of lease by nominee to principal - validity - whether principle that no person can contract with himself breached. Inheritance tax - lifetime transfer - gift of property subject to a reservation - transfer of freehold interest subject to leases in favour of donor - whether property enjoyed to exclusion of donor - whether property subject to a reservation of benefit - Finance Act 1986 s102. (Headnote)