Ingram and another v Commissioners of Inland Revenue
Language: English Series: New Property Cases ; [1998] NPC 160Publication details: 1998Subject(s): Summary: The gift of a freehold can be the subject of a prior lease although that lease has not been formally granted. The donor may by prior grant of a lease to herself continue to remain in the house as a tenant even althogh she has given the freehold away and the gift of the freehold is ex inheritance tax.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | X95684 (Browse shelf(Opens below)) | 1 | Available | 90320-1001 |
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The gift of a freehold can be the subject of a prior lease although that lease has not been formally granted. The donor may by prior grant of a lease to herself continue to remain in the house as a tenant even althogh she has given the freehold away and the gift of the freehold is ex inheritance tax.