Being your own landlord
Hardy, A.
Being your own landlord - 1995 - Taxation 135(3506) 1 June 1995, 217-219(3) .
Discusses inheritance tax reservation of benefit provision in relation to "Ingram v Inland Revenue Commissioners", in which the inheritance tax scheme was upheld. The case also raises important implications for trust law and landlord and tenant law.
INGRAM V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
LEASES
RESERVATION OF BENEFIT
TRUST LAW
TRUSTS
Being your own landlord - 1995 - Taxation 135(3506) 1 June 1995, 217-219(3) .
Discusses inheritance tax reservation of benefit provision in relation to "Ingram v Inland Revenue Commissioners", in which the inheritance tax scheme was upheld. The case also raises important implications for trust law and landlord and tenant law.
INGRAM V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
LEASES
RESERVATION OF BENEFIT
TRUST LAW
TRUSTS