| 000 | 00848cab a2200217 4500 | ||
|---|---|---|---|
| 001 | WB3335-53 | ||
| 008 | 090401t1997 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u80789 | ||
| 041 | _aeng | ||
| 245 | _aAvoidance of inheritance tax | ||
| 260 | _c1997 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v11 September 1997, 40(2) |
||
| 520 | _a"Ingram and another v Inland Revenue Commissioners", CA 28 July 1997 held that a series of transactions carried out by the owner of a freehold property designed to reduce inheritance tax liability on her death but enabling her to continue living in the property for the rest of her life failed in its objective. | ||
| 650 | _aINGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aTAX AVOIDANCE | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c11/09/1997 | ||
| 999 |
_c50877 _d50877 |
||