000			00966cab a2200229 4500
001			ABS54105
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u8564
041			_aeng
245			_aIngram and another v Inland Revenue Commissioners
260			_c1995
350			_a0
490			_aAll England Law Reports _v[1995] 4 AllER 334-354(21)
520			_aChD 17 May 1995. Lady Ingram died within 2 years of transferring property to her sons and grandson, but had a lease to remain in the property. The IR argued that the property was subject to a reservation and issued a notice that inheritance tax was payable as Lady Ingram had benefited from the immediately before her death. Executors appeal allowed.
650			_aFINANCE ACT 1986
650			_aINGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS
650			_aINHERITANCE TAX
650			_aRESERVATION OF BENEFIT
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c5297 _d5297