Ingram and another (executors of the estate of Lady Ingram (deceased)) v Inland Revenue Commissioners
Ingram and another (executors of the estate of Lady Ingram (deceased)) v Inland Revenue Commissioners
- 1997
- All England Law Reports [1997] 4 All ER 395-438 .
CA 28 July 1997. Lease - grant of lease by nominee to principal - validity - whether principle that no person can contract with himself breached. Inheritance tax - lifetime transfer - gift of property subject to a reservation - transfer of freehold interest subject to leases in favour of donor - whether property enjoyed to exclusion of donor - whether property subject to a reservation of benefit - Finance Act 1986 s102. (Headnote)
INGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
PROPERTY TRANSFER
CA 28 July 1997. Lease - grant of lease by nominee to principal - validity - whether principle that no person can contract with himself breached. Inheritance tax - lifetime transfer - gift of property subject to a reservation - transfer of freehold interest subject to leases in favour of donor - whether property enjoyed to exclusion of donor - whether property subject to a reservation of benefit - Finance Act 1986 s102. (Headnote)
INGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
PROPERTY TRANSFER