000			00825cab a2200205 4500
001			WB3120-36
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u74997
041			_aeng
245			_aProperty transfer avoids inheritance tax
260			_c1995
350			_a0
490			_aTimes _v23 May 1995, 41(1)
520			_a"Ingram and another v Inland Revenue Commissioners" ChD 17 May 1995 held that through transfering the equitable interests of the late Sir Lady Ingram through a series of leases entitling her to remain in occupation of the famiy home, the property was not subject to a reservation under the Finance Act 1986 s102(2). (See also WB3119-54).
650			_aFINANCE ACT 1986 S102(2)
650			_aINHERITANCE TAX
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c47251 _d47251