Inheritance tax
Language: English Series: Estates Gazette ; [1998] EGCS 181 (16/01/99)Publication details: 1998Subject(s): Summary: "Ingram and another v Inland Revenue Commissioners" HL 10 December 1998. Deceased transferred freehold of home to her solicitor as a nominee for herself. Solicitor granted to her two 20-year leases free of rent. At issue whether inheritance tax payable on value of freehold at date of I`s death. High Court held Finance Act 1986 s102 did not apply. CA allowed Revenue`s appeal. HL allowed Executor`s appeal.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3503-47 (Browse shelf(Opens below)) | 1 | Available | 90817-1001 |
"Ingram and another v Inland Revenue Commissioners" HL 10 December 1998. Deceased transferred freehold of home to her solicitor as a nominee for herself. Solicitor granted to her two 20-year leases free of rent. At issue whether inheritance tax payable on value of freehold at date of I`s death. High Court held Finance Act 1986 s102 did not apply. CA allowed Revenue`s appeal. HL allowed Executor`s appeal.