Avoidance of inheritance tax
Avoidance of inheritance tax
- 1997
- Times 11 September 1997, 40(2) .
"Ingram and another v Inland Revenue Commissioners", CA 28 July 1997 held that a series of transactions carried out by the owner of a freehold property designed to reduce inheritance tax liability on her death but enabling her to continue living in the property for the rest of her life failed in its objective.
INGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
TAX AVOIDANCE
"Ingram and another v Inland Revenue Commissioners", CA 28 July 1997 held that a series of transactions carried out by the owner of a freehold property designed to reduce inheritance tax liability on her death but enabling her to continue living in the property for the rest of her life failed in its objective.
INGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
TAX AVOIDANCE