Avoidance of inheritance tax
Language: English Series: Times ; 11 September 1997, 40(2)Publication details: 1997Subject(s): Summary: "Ingram and another v Inland Revenue Commissioners", CA 28 July 1997 held that a series of transactions carried out by the owner of a freehold property designed to reduce inheritance tax liability on her death but enabling her to continue living in the property for the rest of her life failed in its objective.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3335-53 (Browse shelf(Opens below)) | 1 | Available | 80789-1001 |
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| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| WB3332-28 Material considerations | WB3332-29 Town and country planning | WB3333-01 Notice insufficient | WB3335-53 Avoidance of inheritance tax | WB3338-43 Disqualifying estate agent | WB3342-34 Forfeiture | WB3343-20 Lawful use certificate |
"Ingram and another v Inland Revenue Commissioners", CA 28 July 1997 held that a series of transactions carried out by the owner of a freehold property designed to reduce inheritance tax liability on her death but enabling her to continue living in the property for the rest of her life failed in its objective.