Leaseholds, freeholds and reservation of benefit
Language: English Series: Farm Tax Brief ; 10(6) June 1995, 43-44(2)Publication details: 1995Subject(s): Summary: Discusses the case "Ingram v Inland Revenue Commissioners" (WB3120-36) which examined the effects on inheritance tax of transfering property within a family but retaining the leasehold interest.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS53333 (Browse shelf(Opens below)) | 1 | Available | 3608-1001 |
Discusses the case "Ingram v Inland Revenue Commissioners" (WB3120-36) which examined the effects on inheritance tax of transfering property within a family but retaining the leasehold interest.