Ingram and another v Inland Revenue Commissioners
Language: English Series: All England Law Reports ; [1995] 4 AllER 334-354(21)Publication details: 1995Subject(s): Summary: ChD 17 May 1995. Lady Ingram died within 2 years of transferring property to her sons and grandson, but had a lease to remain in the property. The IR argued that the property was subject to a reservation and issued a notice that inheritance tax was payable as Lady Ingram had benefited from the immediately before her death. Executors appeal allowed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS54105 (Browse shelf(Opens below)) | 1 | Available | 8564-1001 |
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ChD 17 May 1995. Lady Ingram died within 2 years of transferring property to her sons and grandson, but had a lease to remain in the property. The IR argued that the property was subject to a reservation and issued a notice that inheritance tax was payable as Lady Ingram had benefited from the immediately before her death. Executors appeal allowed.