000 00786cab a2200241 4500
001 WB3330-49
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u79985
041 _aeng
245 _aInheritance tax loophole illegal
260 _c1997
350 _a0
490 _aTimes
_v29 July 1997,1&2(1)
490 _aSunday Telegraph
_v3 August 1997, B11(1)
520 _aEstate owners who exploited a tax loophole to save millions in inheritance tax have been dealt a blow when the Court of Appeal rules the avoidance scheme invalid. ("Ingram v IRC")
650 _aINGRAM V INLAND REVENUE COMMISSIONERS
650 _aINHERITANCE TAX
650 _aLANDOWNERS
650 _aTAX AVOIDANCE
690 _aTAXATION-CASE LAW
942 _n0
948 _c29/07/1997
999 _c50338
_d50338