Estate planning the home - lifetime situations
Ray, R.
Estate planning the home - lifetime situations - 1999 - Solicitors` Journal 143(5) 29 January 1999, 82-84(3) .
Looks at the law surrounding the `lease carve-out` scheme, following the HL decision in "Ingram v Inland Revenue Commissioners". Suggests other estate planning arrangements which can be made, including reversionary lease and sharing the home.
ESTATE PLANNING
INGRAM V INLAND REVENUE COMMISSIONERS
LEASE CARVE-OUT METHOD
REVERSIONARY LEASES
SHARING ACCOMMODATION
Estate planning the home - lifetime situations - 1999 - Solicitors` Journal 143(5) 29 January 1999, 82-84(3) .
Looks at the law surrounding the `lease carve-out` scheme, following the HL decision in "Ingram v Inland Revenue Commissioners". Suggests other estate planning arrangements which can be made, including reversionary lease and sharing the home.
ESTATE PLANNING
INGRAM V INLAND REVENUE COMMISSIONERS
LEASE CARVE-OUT METHOD
REVERSIONARY LEASES
SHARING ACCOMMODATION