| 000 | 01053cab a2200217 4500 | ||
|---|---|---|---|
| 001 | X87553 | ||
| 008 | 090401t1997 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u81944 | ||
| 041 | _aeng | ||
| 245 | _aIngram and another (executors of the estate of Lady Ingram (deceased)) v Inland Revenue Commissioners | ||
| 260 | _c1997 | ||
| 350 | _a0 | ||
| 490 |
_aAll England Law Reports _v[1997] 4 All ER 395-438 |
||
| 520 | _aCA 28 July 1997. Lease - grant of lease by nominee to principal - validity - whether principle that no person can contract with himself breached. Inheritance tax - lifetime transfer - gift of property subject to a reservation - transfer of freehold interest subject to leases in favour of donor - whether property enjoyed to exclusion of donor - whether property subject to a reservation of benefit - Finance Act 1986 s102. (Headnote) | ||
| 650 | _aINGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aPROPERTY TRANSFER | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c07/11/1997 | ||
| 999 |
_c51675 _d51675 |
||