Leaseholds, freeholds and reservation of benefit
Leaseholds, freeholds and reservation of benefit
- 1995
- Farm Tax Brief 10(6) June 1995, 43-44(2) .
Discusses the case "Ingram v Inland Revenue Commissioners" (WB3120-36) which examined the effects on inheritance tax of transfering property within a family but retaining the leasehold interest.
FINANCE ACT 1986 S102(2)
INHERITANCE TAX
LEASEHOLD INTEREST
RESERVATION OF BENEFIT
Discusses the case "Ingram v Inland Revenue Commissioners" (WB3120-36) which examined the effects on inheritance tax of transfering property within a family but retaining the leasehold interest.
FINANCE ACT 1986 S102(2)
INHERITANCE TAX
LEASEHOLD INTEREST
RESERVATION OF BENEFIT