Ingram and another v Inland Revenue Commissioners
Ingram and another v Inland Revenue Commissioners
- 1995
- All England Law Reports [1995] 4 AllER 334-354(21) .
ChD 17 May 1995. Lady Ingram died within 2 years of transferring property to her sons and grandson, but had a lease to remain in the property. The IR argued that the property was subject to a reservation and issued a notice that inheritance tax was payable as Lady Ingram had benefited from the immediately before her death. Executors appeal allowed.
FINANCE ACT 1986
INGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
RESERVATION OF BENEFIT
ChD 17 May 1995. Lady Ingram died within 2 years of transferring property to her sons and grandson, but had a lease to remain in the property. The IR argued that the property was subject to a reservation and issued a notice that inheritance tax was payable as Lady Ingram had benefited from the immediately before her death. Executors appeal allowed.
FINANCE ACT 1986
INGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
RESERVATION OF BENEFIT