000			00945cab a2200241 4500
001			X95684
008			090401t1998 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u90320
041			_aeng
245			_aIngram and another v Commissioners of Inland Revenue
260			_c1998
350			_a0
490			_aNew Property Cases _v[1998] NPC 160
520			_aThe gift of a freehold can be the subject of a prior lease although that lease has not been formally granted. The donor may by prior grant of a lease to herself continue to remain in the house as a tenant even althogh she has given the freehold away and the gift of the freehold is ex inheritance tax.
650			_aFINANCE ACT 1986
650			_aINGRAM AND ANOTHER V COMMISSIONERS OF INLAND REVENUE
650			_aINHERITANCE TAX ACT 1984
650			_aINHERITANCE TAX
650			_aLEASEHOLD INTERESTS
690			_aTAXATION-CASE LAW
942			_n0
948			_c16/12/1998
999			_c57252 _d57252