000 00921cab a2200253 4500
001 ABS60233
008 090401t1999 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u91283
041 _aeng
100 _aRay, R.
245 _aEstate planning the home - lifetime situations
260 _c1999
350 _a0
490 _aSolicitors` Journal
_v143(5) 29 January 1999, 82-84(3)
520 _aLooks at the law surrounding the `lease carve-out` scheme, following the HL decision in "Ingram v Inland Revenue Commissioners". Suggests other estate planning arrangements which can be made, including reversionary lease and sharing the home.
650 _aESTATE PLANNING
650 _aINGRAM V INLAND REVENUE COMMISSIONERS
650 _aLEASE CARVE-OUT METHOD
650 _aREVERSIONARY LEASES
650 _aSHARING ACCOMMODATION
690 _aPROPERTY LAW AND PRACTICE
942 _n0
948 _c12/02/1999
999 _c57930
_d57930