A cheeky little number: inheritance tax

Sokol, C.

A cheeky little number: inheritance tax - 1994 - Taxation 132(3435) 6 January 1994, 270-273(4) .

Challenges a change in inheritance taxation policy which has revised the approach to the valuation of estates. Examines the Inheritance Tax Act 1984 and relevant case law.


A G CEYLON V MACKIE
DUKE OF BUCCLEUCH V INLAND REVENUE COMMISSIONERS
EXECUTORS OF LADY FOX V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX ACT 1984 S160
INHERITANCE TAX