Ingram and another v Inland Revenue Commissioners (Record no. 57742)

MARC details
000 -LEADER
fixed length control field 01627cab a2200253 4500
001 - CONTROL NUMBER
control field ABS60057
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1999 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u91003
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Ingram and another v Inland Revenue Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Weekly Law Reports
Volume/sequential designation [1999] 2 WLR 91-103(7)
520 ## - SUMMARY, ETC.
Summary, etc. HL 10 December 1998. The owner (I) of a house and land conveyed the fee simple of the whole property to her solicitor to hold as her nominee. The following day, at I`s direction, the solicitor granted her two identical leases of different parts of the property for 20 years rent free. On the day following, also at I`s direction, the solicitor conveyed the property, subject to the leases, to trustees to hold on trusts for the benefit of her children and grandchildren. Following I`s death, the Inland Revenue Commissioners issued a notice of determination that her estate included the unencumbered freehold property valued at the date of her death on the basis that it was `property subject to a reservation`. Following a decision for the Commissioners in the CA, the HL allowed the appeal by I`s executors and held that the term `property` in the Finance Act 1986 s102 did not refer to something which had physical existence but to a specific interest.
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 V INLAND REVENUE COMMISSIONERS
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 LEASES
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) 01/02/1999
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   ABS60057 91003-1001 06/08/2019 1 06/08/2019 Law report