| 000 | 00884cab a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS53146 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u2381 | ||
| 041 | _aeng | ||
| 100 | _aHardy, A. | ||
| 245 | _aBeing your own landlord | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v135(3506) 1 June 1995, 217-219(3) |
||
| 520 | _aDiscusses inheritance tax reservation of benefit provision in relation to "Ingram v Inland Revenue Commissioners", in which the inheritance tax scheme was upheld. The case also raises important implications for trust law and landlord and tenant law. | ||
| 650 | _aINGRAM V INLAND REVENUE COMMISSIONERS | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aLEASES | ||
| 650 | _aRESERVATION OF BENEFIT | ||
| 650 | _aTRUST LAW | ||
| 650 | _aTRUSTS | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c1436 _d1436 |
||