Inheritance tax gifts with reservation - chattels: a different approach

Manisty, E.

Inheritance tax gifts with reservation - chattels: a different approach - 1997 - Christie`s Bulletin 2(4) Spring 1997, 4-6(3) .

The author advocates taking a new approach when donating inheritance tax gifts - in this case chattels. He suggests the donee grants a lease for life of the chattels in favour of the donor at a premium.


CAPITAL GAINS TAX
CHATTELS
INCOME TAX
INHERITANCE TAX
LEASE FOR LIFE
STAMP DUTY