| 000 | 00988cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB3503-47 | ||
| 008 | 090401t1998 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u90817 | ||
| 041 | _aeng | ||
| 245 | _aInheritance tax | ||
| 260 | _c1998 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v[1998] EGCS 181 (16/01/99) |
||
| 520 | _a"Ingram and another v Inland Revenue Commissioners" HL 10 December 1998. Deceased transferred freehold of home to her solicitor as a nominee for herself. Solicitor granted to her two 20-year leases free of rent. At issue whether inheritance tax payable on value of freehold at date of I`s death. High Court held Finance Act 1986 s102 did not apply. CA allowed Revenue`s appeal. HL allowed Executor`s appeal. | ||
| 650 | _aFINANCE ACT 1986 S102 | ||
| 650 | _aINGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aTRANSFER OF PROPERTY | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c20/01/1999 | ||
| 999 |
_c57602 _d57602 |
||