Ingram and another (Executors of the Estate of Lady Ingram, deceased) v Inland Revenue Commissioners (Record no. 51065)

MARC details
000 -LEADER
fixed length control field 01365cab a2200265 4500
001 - CONTROL NUMBER
control field ABS57683
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1997 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u81053
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Ingram and another (Executors of the Estate of Lady Ingram, deceased) v Inland Revenue Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1997
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Simon`s Tax Cases
Volume/sequential designation [1997] STC 1234-1271(18)
520 ## - SUMMARY, ETC.
Summary, etc. CA 28 July 1997. Involved a gift of the freehold of Lady Ingram`s house conditional on the grant of a lease-back so that L could settle her home on trust for her family while retaining a sufficient interest to allow her to occupy the property for the rest of her life. L died within two years of making the settlement and the IRC issued a notice determining inheritance tax was payable at the death rate. Executors appealed. "Held" nominee could not contract with his principal to create rights in relation to the subject of his nomineeship. The leases to Lady Ingram were a nullity.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1986 S102
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FREEHOLD INTEREST
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INGRAM AND ANOTHER (EXECUTORS OF THE ESTATE OF LADY INGRAM, DECEASED)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASE-BACK
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIFETIME TRANSFER
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESERVATION OF BENEFIT
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 24/09/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS57683 81053-1001 06/08/2019 1 06/08/2019 Law report