Being your own landlord
Language: English Series: Taxation ; 135(3506) 1 June 1995, 217-219(3)Publication details: 1995Subject(s): Summary: Discusses inheritance tax reservation of benefit provision in relation to "Ingram v Inland Revenue Commissioners", in which the inheritance tax scheme was upheld. The case also raises important implications for trust law and landlord and tenant law.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS53146 (Browse shelf(Opens below)) | 1 | Available | 2381-1001 |
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Discusses inheritance tax reservation of benefit provision in relation to "Ingram v Inland Revenue Commissioners", in which the inheritance tax scheme was upheld. The case also raises important implications for trust law and landlord and tenant law.