000 00879cab a2200253 4500
001 WB3119-54
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u70754
041 _aeng
245 _aHouse transfer anti-tax scheme
260 _c1995
350 _a0
490 _aTimes
_v17 May 1995, 25
490 _aFinancial Times
_v18 May 1995, 1&2(2)
520 _aDiscusses the implications of the ruling backing the controversial inheritance tax avoidance scheme whereby parents transfer the family home to their children, but remain as tenants. The Inland Revenue had brought the case against the executors of the estate of the late Jane Ingram.
650 _aIHT
650 _aINHERITANCE TAX
650 _aLADY INGRAM
650 _aTAX AVOIDANCE
650 _aTRANSFER OF FAMILY HOME
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c44547
_d44547