Ingram and another v Commissioners of Inland Revenue
Ingram and another v Commissioners of Inland Revenue
- 1998
- New Property Cases [1998] NPC 160 .
The gift of a freehold can be the subject of a prior lease although that lease has not been formally granted. The donor may by prior grant of a lease to herself continue to remain in the house as a tenant even althogh she has given the freehold away and the gift of the freehold is ex inheritance tax.
FINANCE ACT 1986
INGRAM AND ANOTHER V COMMISSIONERS OF INLAND REVENUE
INHERITANCE TAX ACT 1984
INHERITANCE TAX
LEASEHOLD INTERESTS
The gift of a freehold can be the subject of a prior lease although that lease has not been formally granted. The donor may by prior grant of a lease to herself continue to remain in the house as a tenant even althogh she has given the freehold away and the gift of the freehold is ex inheritance tax.
FINANCE ACT 1986
INGRAM AND ANOTHER V COMMISSIONERS OF INLAND REVENUE
INHERITANCE TAX ACT 1984
INHERITANCE TAX
LEASEHOLD INTERESTS