Property transfer avoids inheritance tax
Property transfer avoids inheritance tax
- 1995
- Times 23 May 1995, 41(1) .
"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).
FINANCE ACT 1986 S102(2)
INHERITANCE TAX
"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).
FINANCE ACT 1986 S102(2)
INHERITANCE TAX