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Der Merwe v Goldman and Others: ChD 11 Apr 2016

The claimants had executed a deed creating a trust of their house, in ignorance of tax changes making such an arrangement liable to Inheritance Tax. The claimant now sought the setting aside of the settlement. Held: The order was made, no consideration having been given. Morgan J [2016] EWHC 790 (Ch), [2016] WLR(D) 179, [2016] … Continue reading Der Merwe v Goldman and Others: ChD 11 Apr 2016

Starke and another (Executors of Brown decd) v Inland Revenue Commissioners: CA 23 May 1995

The deceased had owned a site of 2.5 acres on which were built a large farmhouse, and other outbuildings. Held: The court identified the identify the three separate dimensions to the definition of agricultural property under the Act. The phrase ‘agricultural land’ in section 115(2) did not include buildings, and so the site could not … Continue reading Starke and another (Executors of Brown decd) v Inland Revenue Commissioners: CA 23 May 1995

Pitt and Another v Holt and Another: ChD 18 Jan 2010

The claimant sought to unravel a settlement she had made as receiver for her late husband, saying that it had been made without consideration of its Inheritance Tax implications. The Revenue said that there was no operative mistake so as to allow the rule in Hastings-Bass to apply allowing the variation. Held: For the rule … Continue reading Pitt and Another v Holt and Another: ChD 18 Jan 2010

Shelford and Others v Revenue and Customs (Inheritance Tax – Avoidance – ‘Home Loan Scheme’): FTTTx 27 Jan 2020

INHERITANCE TAX – avoidance – ‘home loan scheme’ – purported sale of house to interest-in-possession trust – mislabelled agreements – validity of sale – s2 Law of Property (Miscellaneous Provisions) Act 1989 – s163 Inheritance Tax Act 1984 Citations: [2020] UKFTT 53 (TC) Links: Bailii Jurisdiction: England and Wales Inheritance Tax Updated: 27 November 2022; … Continue reading Shelford and Others v Revenue and Customs (Inheritance Tax – Avoidance – ‘Home Loan Scheme’): FTTTx 27 Jan 2020

The Law Society v Sephton and Co and others: CA 13 Dec 2004

The Society appealed dismissal for limitation of its claim against the defendant firm of accountants arising from alleged fraud in approval of a solicitor’s accounts. Held: The liability did not arise until the Society decided to make compensation to those who had been affected by the solicitor’s default. The claims in negligence were not time … Continue reading The Law Society v Sephton and Co and others: CA 13 Dec 2004

Jemma Trust Company Ltd v Kippax Beaumont Lewis (A Firm) and others: CA 11 Mar 2005

The defendant firm of solicitors, acting as executors had sought to arrange matters to minimise Inheritance Tax. A deed of variation was put in place after approval by the court, but the CTO interpreted the deed differently. The executors believed the interpretation to be wrong and sought advantage from that interpretation on counsel’s advice. Negligence … Continue reading Jemma Trust Company Ltd v Kippax Beaumont Lewis (A Firm) and others: CA 11 Mar 2005

Banks v Revenue and Customs (Inheritance Tax : Human Rights): FTTTx 15 Oct 2018

Exemption from IHT for gifts to political parties – section 24 Inheritance Tax Act 1984 – whether breach of European Convention on Human Rights – whether breach of European Union law Citations: [2018] UKFTT 617 (TC), [2019] SFTD 304, [2019] STI 214 Links: Bailii Jurisdiction: England and Wales Inheritance Tax, Human Rights Updated: 24 October … Continue reading Banks v Revenue and Customs (Inheritance Tax : Human Rights): FTTTx 15 Oct 2018

Inland Revenue Commissioners v Eversden and Another: ChD 10 Jul 2002

A settlor had created a discretionary trust in favour of her husband. The Commissioners sought to apply the reservation of benefit provisions. Held: The settlor’s retained entitlement as a discretionary beneficiary did constitute a reservation of interest within section 102(3). However, the exemption from Inheritance Tax in favour of transfers between spouses had overriding effect, … Continue reading Inland Revenue Commissioners v Eversden and Another: ChD 10 Jul 2002

Green and Another v Inland Revenue: ChD 11 Jan 2005

The deceased died intestate and with a negative valued personal estate, but with assets in trusts, including a revocable life interest in property. The question was whether his debts could be set off against the trusts interests to reduce them below the limit. Held: The literal approach in Cape Brandy had now been superceded by … Continue reading Green and Another v Inland Revenue: ChD 11 Jan 2005

Inland Revenue v Arkwright and Another: ChD 16 Jul 2004

The deceased and his wife had held their property as tenants in common in equal shares. The Special Commissioner had assessed the interest of the deceased in the property at less than one half of the vacant possession value. Held: It was not part of the commissioner’s job to reach any conclusion as to the … Continue reading Inland Revenue v Arkwright and Another: ChD 16 Jul 2004

Barrett v Commissioners for Her Majesty’s Revenue and Customs: LT 24 Nov 2005

INHERITANCE TAX – house – comparables – allowance for lack of modern bathroom and kitchen, driveway and dispute with neighbour – market value of half-share in freehold interest determined at pounds 133,875 – Inheritance Tax Act 1984, s160 Citations: [2005] EWLands DET – 42 – 2005 Links: Bailii Jurisdiction: England and Wales Inheritance Tax Updated: … Continue reading Barrett v Commissioners for Her Majesty’s Revenue and Customs: LT 24 Nov 2005

St Clair-Ford, Re the Estate of Norman Peter Youlden Deceased v Revenue and Customs – Capital Taxes: LT 22 Jun 2006

TAX – Inheritance Tax – valuation of undivided half-share in town centre retail investment property – discount for share – value determined at pounds 175,000 – Inheritance Tax Act 1984, s160 Citations: [2006] EWLands TMA – 215 – 2005 Links: Bailii Statutes: Inheritance Tax Act 1984 160 Jurisdiction: England and Wales Inheritance Tax Updated: 28 … Continue reading St Clair-Ford, Re the Estate of Norman Peter Youlden Deceased v Revenue and Customs – Capital Taxes: LT 22 Jun 2006

McCall and Another v HM Revenue and Customs: CANI 25 Feb 2009

The deceased had inherited grass land from her husband. It had planning permission for development. The personal representatives appealed against a finding that relief was not available as a relevant business property. Judges: Girvan LJ, Coghlin LJ and Deeny J Citations: [2009] NICA 12, [2009] STC 990, [2009] STI 1124, [2009] BTC 8059 Links: Bailii … Continue reading McCall and Another v HM Revenue and Customs: CANI 25 Feb 2009

HSBC Trust Company (UK) Ltd v Revenue and Customs -Capital Taxes: LT 24 Aug 2006

TAX – Inheritance Tax – valuation of 13/80th share in freehold of two blocks of flats and shops – discount for minority share – effect of restriction on sale in Trust Deed – value determined at pounds 425,000 – Inheritance Tax Act 1984, s160 Citations: [2006] EWLands TMA – 130 – 2005 Links: Bailii Statutes: … Continue reading HSBC Trust Company (UK) Ltd v Revenue and Customs -Capital Taxes: LT 24 Aug 2006

Glowacki (Deceased) v Revenue and Customs: SCIT 21 Aug 2007

SCIT INHERITANCE TAX – Deed of Variation – variation purporting to take effect as a gift by the deceased before death – whether within s 142 IHTA 1984 and an exempt transfer under s 17 – no – Revenue determination that nil rate band to be set against value of ‘gifted’ property based on variation … Continue reading Glowacki (Deceased) v Revenue and Customs: SCIT 21 Aug 2007

Lloyds TSB Bank Plc (Antrobus Deceased) v Inland Revenue (No 1): SCIT 17 Oct 2002

SCIT INHERITANCE TAX – agricultural property relief – freehold house which was owned and occupied by the deceased – agreed that it was a farmhouse – whether it was of a character appropriate to the property – yes – IHTA 1984 s 115(2).Miss Antrobus had lived in a substantial freehold house, surrounded by about 126 … Continue reading Lloyds TSB Bank Plc (Antrobus Deceased) v Inland Revenue (No 1): SCIT 17 Oct 2002

HM Revenue and Customs v Trustees of the Nelson Dance Family Settlement: ChD 22 Jan 2009

Appeal by HMRC from a decision giving judgment for the Trustees on a preliminary issue in relation to the liability of the Trustees to pay tax under the 1984 Act 1984 in respect of a transfer by Mr Dance of agricultural land into the hands of the Trustees in late 2002 or early 2003. The … Continue reading HM Revenue and Customs v Trustees of the Nelson Dance Family Settlement: ChD 22 Jan 2009

Lloyds TSB Private Banking Plc (personal representative of Rosemary Antrobus deceased) v Inland Revenue (Capital Taxes); Re Cookhill Priory (No 2): LT 10 Oct 2005

LT TAX – Inheritance Tax – agricultural property relief – agricultural value – agricultural property – farmhouses – whether house occupied by ‘lifestyle’ farmer could be farmhouse – held bid of such person could not represent agricultural value – Inheritance Tax Act 1984 s 115(2) and (3)George Bartlett QC : ‘a farmhouse for the purposes … Continue reading Lloyds TSB Private Banking Plc (personal representative of Rosemary Antrobus deceased) v Inland Revenue (Capital Taxes); Re Cookhill Priory (No 2): LT 10 Oct 2005

Peter John St. Barbe Green, David Robert Mitson (Trustees of the Will of Consuelo Dowager Duchess of Manchester v the Commissioners of Inland Revenue: ChD 11 Jan 2005

The taxpayer appealed a notice of determination of liability of the estate for Inheritance Tax purposes. He sought to set off an excess of liabilities over assets in the deceased’s own estate against assets held in settlements. Held: The appeal failed. ‘Inheritance tax is charged on death by virtue of the deemed transfer of value … Continue reading Peter John St. Barbe Green, David Robert Mitson (Trustees of the Will of Consuelo Dowager Duchess of Manchester v the Commissioners of Inland Revenue: ChD 11 Jan 2005

Inland Revenue Commissioners v Mallender and Others: ChD 30 Mar 2001

The taxpayer was a member of Lloyds. He had to obtain a guarantee of his liabilities from his bank, who in turn took a charge over a freehold reversion which he owned. It was claimed that having been given in charge for business purposes, the taxpayer could take advantage of business property relief for Inheritance … Continue reading Inland Revenue Commissioners v Mallender and Others: ChD 30 Mar 2001

Ingram and Another v Inland Revenue Commissioners: ChD 23 May 1995

Lady Ingram had first conveyed properties to her solicitor who on the next day let the properties back to her, and on the day after conveyed the freehold of the properties to her family. Held: The leases in favour of Lady Ingram, having been granted by a nominee to his principal, were a nullity. However, … Continue reading Ingram and Another v Inland Revenue Commissioners: ChD 23 May 1995

Kempe and others v Inland Revenue: SCIT 22 Jul 2004

SCIT INHERITANCE TAX – deceased employed in United States – deceased’s employer paid premiums under a group term life insurance scheme under which the life of the deceased was insured for $380,000 – deceased could designate one or more beneficiaries to receive this sum on his death – deceased could change the designated beneficiaries – … Continue reading Kempe and others v Inland Revenue: SCIT 22 Jul 2004

Higginson (Executors of) v Inland Revenue: SCIT 3 Sep 2002

Inheritance Tax Act 1984, s.115(2) – Agricultural relief – ‘Farmhouse’ Citations: [2002] UKSC SPC00337, [2002] STC (SCD) 483 Links: Bailii Statutes: Inheritance Tax Act 1984 115(2) Cited by: Cited – Lloyds TSB Private Banking Plc (personal representative of Rosemary Antrobus deceased) v Inland Revenue (Capital Taxes); Re Cookhill Priory (No 2) LT 10-Oct-2005 LT TAX … Continue reading Higginson (Executors of) v Inland Revenue: SCIT 3 Sep 2002

Faulkner v Inland Revenue: SCIT 30 May 2001

INHERITANCE TAX – settled property – interest in possession – testator’s will gave directions to trustees permitting two married persons to live in house so long as they so wished – after the testator’s death both moved into the house until the death of the survivor – whether the survivor beneficially entitled to an interest … Continue reading Faulkner v Inland Revenue: SCIT 30 May 2001

Grimwood-Taylor and Another v Inland Revenue: SCIT 23 Nov 1999

SCIT INHERITANCE TAX -Exempt transfers and relief – Business property – Relevant business property – Shares held by Deceased in two companies – Whether the business carried on by the companies was excluded from business property relief as consisting wholly or mainly of one or more of dealing in securities, stocks or shares, land or … Continue reading Grimwood-Taylor and Another v Inland Revenue: SCIT 23 Nov 1999

George and Loochin ( Executors of Stedman, Deceased) v The Commissioners of Inland Revenue: CA 5 Dec 2003

The taxpayers appealed against a decision allowing an appeal by the respondents, that shares in a company which owned land from which it ran a residential caravan park, were shares in a business consisting wholly or mainly of making investments, and that accordingly the transfer did not attract exemption. Held: The finding of the Commissioners … Continue reading George and Loochin ( Executors of Stedman, Deceased) v The Commissioners of Inland Revenue: CA 5 Dec 2003

Commissioners of Inland Revenue v Eversden Eversden (As Executors of the Will of Greenstock Deceased): CA 15 May 2003

The executors challenged the assessment to Inheritance tax on the estate. The commissioners claimed that a gift of property into a trust included a sufficient reservation of benefit to disallow it as an exempt transfer. Held: The scheme was effective. The trust provided for the income to be paid to the settlor’s husband during his … Continue reading Commissioners of Inland Revenue v Eversden Eversden (As Executors of the Will of Greenstock Deceased): CA 15 May 2003

The Commissioners of Inland Revenue v Rysaffe Trustee Company (CI) Limited: CA 20 Mar 2003

The taxpayers had repeatedly settled shares in the taxpayer company in foreign trusts. The Commissioners sought to use the special legislative regime, imposing a periodic charge to Inheritance Tax on discretionary trusts. Held: Inheritance Tax should be calculated on the basis that each brother made five separate settlements; s 43 of the 1984 Act does … Continue reading The Commissioners of Inland Revenue v Rysaffe Trustee Company (CI) Limited: CA 20 Mar 2003

Melville and Others v Inland Revenue Commissioners: ChD 27 Jun 2000

A settlor created a common form discretionary trust save only that it included a right to require, after 90 days, the trustees to revest the settled fund in the settlor. A chargeable transfer was calculated at the reduction in value of his estate after the transfer. The clause meant that the sums remained ‘rights and … Continue reading Melville and Others v Inland Revenue Commissioners: ChD 27 Jun 2000

Inland Revenue Commissioners v Lloyds Private Banking Ltd: ChD 10 Apr 1998

Provision in will where one tenant in common directed that surviving tenant be allowed to occupy house until death and thereafter gave the share to his daughter created a sufficient interest for the survivor to be charged to tax. Citations: Times 10-Apr-1998, Gazette 13-May-1998 Statutes: Inhertance Tax Act 1984 Jurisdiction: England and Wales Wills and … Continue reading Inland Revenue Commissioners v Lloyds Private Banking Ltd: ChD 10 Apr 1998

Melville and others v Commissioners of Inland Revenue: CA 31 Jul 2001

The taxpayer, to minimize his tax, put assets into a discretionary trust. The trust included the right for him to give 90 days notice requiring the assets to be transferred to him absolutely. He successfully argued that the assets were no longer part of his estate, since that right was an asset in his estate. … Continue reading Melville and others v Commissioners of Inland Revenue: CA 31 Jul 2001

Sykes v Harry and Trustee of Estate of Harry, a Bankrupt: CA 1 Feb 2001

The tenant appealed dismissal of his claim for damages. He had suffered serious injury after inhaling carbon monoxide fumes from a defective gas fire. The fire had not been maintained and a fall of soot eventually prevented the escape of fumes. Held: The appeal succeeded, and the defendant was 80% liable for the injury. Where … Continue reading Sykes v Harry and Trustee of Estate of Harry, a Bankrupt: CA 1 Feb 2001

Cox, Executors of The Late v Revenue and Customs: FTTTx 3 Nov 2020

INHERITANCE TAX – Business Property Relief – s 104 and s 105 of Inheritance Tax Act 1984 – furnished holiday letting business – whether relevant business property – whether business wholly or mainly of making or holding investments – appeal dismissed Citations: [2020] UKFTT 442 (TC) Links: Bailii Jurisdiction: England and Wales Inheritance Tax Updated: … Continue reading Cox, Executors of The Late v Revenue and Customs: FTTTx 3 Nov 2020

Palliser v Revenue and Customs Re Wedderburn Road: UTLC 16 Mar 2018

Inheritance Tax – valuation under s160 Inheritance Tax Act 1984 – maisonette – whether hope value for extension to be taken into account – analysis of comparables – value of appellant’s undivided share determined at pounds 1,603,930 – appeal allowed in part Citations: [2018] UKUT 71 (LC) Links: Bailii Statutes: Inheritance Tax Act 1984 160 … Continue reading Palliser v Revenue and Customs Re Wedderburn Road: UTLC 16 Mar 2018

Akanwo v Revenue and Customs, Re: 180 Morley Avenue: UTLC 10 Apr 2018

Tax – Inheritance Tax – valuation under s.160 Inheritance Tax Act 1984 – terraced house – analysis of comparable sales – valuation determined at pounds 260,000 Citations: [2018] UKUT 113 (LC) Links: Bailii, Bailii Statutes: Inheritance Tax Act 1984 160 Jurisdiction: England and Wales Inheritance Tax Updated: 20 May 2022; Ref: scu.608669

Starke and Another (Executors of Brown Deceased) v Inland Revenue Commissioners: ChD 24 Feb 1994

Mr Brown, the deceased, had owned a site on which was built a substantial farmhouse, with six bedrooms, and various outbuildings. The site formed part of a farm and the issue was whether the site was ‘agricultural land or pasture’ within the meaning of section 115(2). Held: A site with farm buildings only is not … Continue reading Starke and Another (Executors of Brown Deceased) v Inland Revenue Commissioners: ChD 24 Feb 1994

Inland Revenue Commissioners v George and another: ChD 27 Feb 2003

The company ran a residential homes park. The users owned the caravans, but the taxpayer owned the land. They claimed exemption on a transfer of shares under section 104(1). Held: The company was an investment company with section 105, and so could not claim the benefit of the section 104 exemption. It produced a profitable … Continue reading Inland Revenue Commissioners v George and another: ChD 27 Feb 2003

Routier and Another v Revenue and Customs: SC 16 Oct 2019

A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax. Held: Jersey was to be considered a third country for the purpose of a transfer of capital from the United Kingdom. The restriction of relief … Continue reading Routier and Another v Revenue and Customs: SC 16 Oct 2019

Routier and Another v Revenue and Customs: CA 16 Sep 2016

Executors appealed against a decision that a residual gift in a will was not charitable and that it was therefore subject to Inheritance Tax arguing that the section if construed in this way was an unlawful restriction on the free movement of capital. The revenue contended that the gift by a Jersey resident was to … Continue reading Routier and Another v Revenue and Customs: CA 16 Sep 2016

Routier and Another v Revenue and Customs: ChD 18 Sep 2014

Executors appealed against rejection of their claim that a gift in the will qualified for relief against Inheritance Tax as being a charitable gift. The Trusts concerned assets in Jersey. Held: The appeal failed: ‘The expression ‘held on trust for charitable purposes’ in section 23(6) requires not only that the charitable purposes be UK law … Continue reading Routier and Another v Revenue and Customs: ChD 18 Sep 2014

Routier and Another v Revenue and Customs: CA 17 Oct 2017

Inheritance tax, gifts to charities and freedom of capital Judges: Arden LJ, Briggs of Westbourne L, Green J Citations: [2017] EWCA Civ 1584, [2017] WLR(D) 672, [2018] PTSR 1063, [2017] WTLR 1119, [2018] 1 WLR 3013, [2017] BTC 28, [2018] STC 910 Links: Bailii, WLRD Statutes: Inheritance Tax Act 1984 23 Jurisdiction: England and Wales … Continue reading Routier and Another v Revenue and Customs: CA 17 Oct 2017

Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009

Mutual Knowledge admissible to construe contract The parties had entered into a development contract in respect of a site in Wandsworth, under which balancing compensation was to be paid. They disagreed as to its calculation. Persimmon sought rectification to reflect the negotiations. Held: The appeal succeeded. There were difficulties in construing the contract. The contract … Continue reading Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009

Harris v Revenue and Customs (Inheritance Tax : Other): FTTTx 17 Apr 2018

INHERITANCE TAX – personal representative distributing assets of estate to beneficiary on basis that beneficiary would discharge IHT liability – appeal on basis that PR no longer has assets of estate – liability of personal representative – appeal struck out – s200 Inheritance Tax Act 1984 – Rule 8, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) … Continue reading Harris v Revenue and Customs (Inheritance Tax : Other): FTTTx 17 Apr 2018

The Commissioners of Inland Revenue v Rysaffe Trustee Company (Ci) Limited: ChD 31 May 2002

The taxpayers had placed shares in the defendant company in foreign trusts. Held: Under the general law, each brother had made five separate settlements; that s 43 did not reduce the five settlements to one settlement; that there were five charges to Inheritance Tax; and that, to bring the property within the charge to tax, … Continue reading The Commissioners of Inland Revenue v Rysaffe Trustee Company (Ci) Limited: ChD 31 May 2002

Weston v Inland Revenue Commissioners: ChD 29 Nov 2000

The taxpayer owned land upon which he ran a caravan park. Income was generated by pitch fees, and from commissions taken from the sales of caravans from one pitch owner to the next. The Commissioners asserted that the income was to be treated as investment income. Income from land is generally investment income, and, on … Continue reading Weston v Inland Revenue Commissioners: ChD 29 Nov 2000

AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011

Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011

Ashcroft v Barnsdale and Others: ChD 30 Jul 2010

The parties sought to rectify a deed of family arrangement varying a will. The variation deed had had several mistakes which in fact increased the sum of Inheritance Tax owed. HMRC refused to accept the rectification deed unless approved by the court. Held: The request for rectification was granted. The claimant had demonstrated a specific … Continue reading Ashcroft v Barnsdale and Others: ChD 30 Jul 2010

Hanson v Revenue and Customs: FTTTx 31 Jan 2012

INHERITANCE TAX – deemed transfer on death – deceased’s estate included a farmhouse – whether the Appellant, who had been in occupation of the farmhouse at the date of the death and for some years prior thereto and had incurred expenditure on the farmhouse, had acquired an equitable interest in the farmhouse such as to … Continue reading Hanson v Revenue and Customs: FTTTx 31 Jan 2012

Golding and Another v Revenue and Customs (Inheritance Tax : Agricultural Reliefs): FTTTx 18 May 2011

Exempt transfer and relief- Agricultural property relief- farmhouse whether ‘character appropriate’ to 16.29 acres of agricultural land with adjacent agricultural buildings – Yes – farmed by deceased up to the date of his death – Inheritance Tax Act 1984 section 115 (2) relief granted. [2011] UKFTT 351 (TC), [2011] WTLR 1183 Bailii England and Wales … Continue reading Golding and Another v Revenue and Customs (Inheritance Tax : Agricultural Reliefs): FTTTx 18 May 2011

Meena Seddon Settlement v Revenue and Customs: FTTTx 9 Apr 2015

FTTTx INHERITANCE TAX – settled property – scrip dividends – whether income or capital – whether property comprised in the settlement for the purposes of an exit charge before the first 10 year anniversary – Inheritance Tax Act 1984, s68(5)(c) – appeal dismissed [2015] UKFTT 140 (TC), [2015] WTLR 1103, [2015] SFTD 539 Bailii England … Continue reading Meena Seddon Settlement v Revenue and Customs: FTTTx 9 Apr 2015

HM Revenue and Customs v Hanson (As Trustee of The William Hanson 1957 Settlement): UTTC 17 May 2013

UTTTC INHERITANCE TAX – deemed transfer on death – deceased’s estate included a farmhouse – whether the farmhouse was agricultural property within section 115(2) Inheritance Tax Act 1984 – nature of the nexus required between a farmhouse and the agricultural land or pasture etc. in the definition – whether such nexus was occupation and ownership … Continue reading HM Revenue and Customs v Hanson (As Trustee of The William Hanson 1957 Settlement): UTTC 17 May 2013

McArthur, Executors of v Revenue and Customs: SCIT 9 Jul 2008

Share Valuations for IHT SCIT Inheritance Tax; share valuation; convertible unsecured loan stock; family companies; whether option to take shares valid or in doubt; whether options prescribed; effect on valuation of conversion rights; valuation assumptions; percentage deduction for minority and majority shareholdings; Inheritance Tax Act 1984 sections 4, 160, and 168(1); Prescription and Limitation (Scotland) … Continue reading McArthur, Executors of v Revenue and Customs: SCIT 9 Jul 2008

Pickstone v Freemans Plc: HL 30 Jun 1988

The claimant sought equal pay with other, male, warehouse operatives who were doing work of equal value but for more money. The Court of Appeal had held that since other men were also employed on the same terms both as to pay and work, her claim failed. Held: The claim was not disbarred in this … Continue reading Pickstone v Freemans Plc: HL 30 Jun 1988

Smith and Others v Her Majesty’s Revenue and Customs: SCIT 18 Mar 2009

SCIT Inheritance tax – Death – liability for tax – building society account not notified prior to issue of Clearance – account part of deceased’s estate for inheritance tax purposes – estate distributed by executors before they realised that account part of taxable estate – nature of asset – whether settled property – persons liable … Continue reading Smith and Others v Her Majesty’s Revenue and Customs: SCIT 18 Mar 2009

Investors Compensation Scheme Ltd v West Bromwich Building Society: HL 19 Jun 1997

Account taken of circumstances wihout ambiguity The respondent gave advice on home income plans. The individual claimants had assigned their initial claims to the scheme, but later sought also to have their mortgages in favour of the respondent set aside. Held: Investors having once assigned their causes of action to the ICS, could not later … Continue reading Investors Compensation Scheme Ltd v West Bromwich Building Society: HL 19 Jun 1997

Salvesen’s Trustees v Inland Revenue Commissioners: SCS 1930

The court considered the valuation of shares in a notional purchase. The company’s articles of association contained a provision that the company might at any time, by extraordinary resolution, resolve that any shareholder, other than a director or a person holding more than 10 per cent of the shares of the company do transfer his … Continue reading Salvesen’s Trustees v Inland Revenue Commissioners: SCS 1930

Burden and Burden v The United Kingdom: ECHR 12 Dec 2006

Sisters,Together always not Discriminated Against (Grand Chamber) The claimants were sisters who had lived together all their lives and owned property jointly. They complained that the Inheritance Tax regime treated them worse than it would a married couple, and was discriminatory. Held: Whilst some protections had been extended to give relief to same sex partnerships, … Continue reading Burden and Burden v The United Kingdom: ECHR 12 Dec 2006

Lau v Her Majesty’s Revenue and Customs: SCIT 18 Mar 2009

lau_hmrcSCIT SCIT INHERITANCE TAX – DISCLAIMER OF BENEFIT – The Appellant was joint executor and residuary beneficiary of her late husband’s estate – The Appellant paid andpound;1 million to her son who had renounced a legacy of andpound;665,000 under the Will of his step father – The Appellant contended that the payment of andpound;1 million … Continue reading Lau v Her Majesty’s Revenue and Customs: SCIT 18 Mar 2009

Revenue and Customs v Representatives of Staveley (Deceased): UTTC 10 Jan 2017

Failure to take pension benefits – Inheritance Tax UTTC INHERITANCE TAX – whether transfer of funds to a personal pension plan was a transfer of value – Inheritance Tax Act 1984, s 3(1) and s 10 – whether deceased’s omission to take lifetime pension benefits was to be treated as a disposition and transfer of … Continue reading Revenue and Customs v Representatives of Staveley (Deceased): UTTC 10 Jan 2017

Barclays Bank Trust Company Ltd v Revenue and Customs: CA 14 Jul 2011

Parents had each left a share of their estate to the bank on trusts for their disabled son. The revenue said that the gifts were caught by and taxable by virtue of sections 5, 49 and 89 of the 1984 Act, the residuary estates of both parents forming part of the son’s estate because section … Continue reading Barclays Bank Trust Company Ltd v Revenue and Customs: CA 14 Jul 2011

Futter and Another v Futter and Others: ChD 11 Mar 2010

Various family settlements had been created. The trustees wished to use the rule in Hastings-Bass to re-open decisions they had made after receiving incorrect advice. Held: The deeds were set aside as void. The Rule in Hastings-Bass derives from trust law, not the law of mistake. The principle does not exist to relieve advisors from … Continue reading Futter and Another v Futter and Others: ChD 11 Mar 2010

HM Revenue and Customs v Atkinson and Another: UTTC 31 Oct 2011

UTTC Inheritance Tax – Exempt transfers and relief – Agricultural property relief – Farm owned by deceased and let to family farming partnership – Deceased as partner lived in bungalow on the farm until ill-health required him to move to care home – Deceased made occasional visits to bungalow and his possessions remained in it … Continue reading HM Revenue and Customs v Atkinson and Another: UTTC 31 Oct 2011

HM Revenue and Customs v A M Brander As Exec of The Will of The Late Fourth Earl of Balfour: UTTC 16 Aug 2010

UTTC Inheritance tax – Exempt transfers and relief – Business property relief Replacement property – Deceased having liferent interest in family estate – Deceased declared to be fee simple proprietor of the estate – Deceased entering into partnership with intended successor – Whether deceased’s interest in partnership, which subsisted immediately before his death, replaced previous … Continue reading HM Revenue and Customs v A M Brander As Exec of The Will of The Late Fourth Earl of Balfour: UTTC 16 Aug 2010

Cairns v Revenue and Customs: FTTTx 30 Mar 2009

FTTTx (Special Commissioners) Inheritance Tax; administration and collection; executor as personal representative delivering account of heritable property of deceased; whether account incorrect; whether incorrect account fraudulently or negligently delivered; failure to declare that value of property was a provisional estimate; penalty; powers of the Tribunal; mitigation; Inheritance Tax Act 1984 sections 216, 247, 249 and … Continue reading Cairns v Revenue and Customs: FTTTx 30 Mar 2009

Revenue and Customs v Parry and Others: CA 16 Oct 2018

Pension Accumulation was taxable The court was asked whether the pension scheme transfer by the late Mrs R F Staveley, and her omission to take income benefits which were then payable, constituted, or are to be treated as constituting, for the purposes of Inheritance Tax 1984 (‘IHTA’) a ‘disposition’ which is a ‘transfer of value’ … Continue reading Revenue and Customs v Parry and Others: CA 16 Oct 2018

Davies and Another v Revenue and Customs: FTTTx 9 Jun 2009

FTTTx Inheritance tax – death – estate passing on death – was there settled property derived from deceased’s husband who died in 1969 and estate duty was paid – questions of secret trust and mutual wills – transitional relief from inheritance tax – Inheritance Tax Act 1984 Schedule 6, paragraph 2 Powell J [2009] UKFTT … Continue reading Davies and Another v Revenue and Customs: FTTTx 9 Jun 2009

Kleinwort Benson Ltd v Lincoln City Council etc: HL 29 Jul 1998

Right of Recovery of Money Paid under Mistake Kleinwort Benson had made payments to a local authority under swap agreements which were thought to be legally enforceable when made. Subsequently, a decision of the House of Lords, (Hazell v. Hammersmith and Fulham) established that such swap agreements were unlawful. Kleinwort Benson then sought restitution of … Continue reading Kleinwort Benson Ltd v Lincoln City Council etc: HL 29 Jul 1998

Watkins and Another v Revenue and Customs: FTTTx 17 Nov 2011

FTTTx Inheritance tax – discounted gift trust – valuation of retained interest to income stream – s160 IHTA 1984 – burden of proof – adequacy of comparables – appeal dismissed Malachy Cornwell-Kelly J [2011] UKFTT 745 (TC) Bailii Inheritance Tax Act 1984 160 England and Wales Citing: Cited – Salvesen’s Trustees v Inland Revenue Commissioners … Continue reading Watkins and Another v Revenue and Customs: FTTTx 17 Nov 2011

HM Revenue and Customs v Hanson (As Trustee of The William Hanson 1957 Settlement); UTTC 17 May 2013

References: [2013] UKUT 224 (TCC) Links: Bailii Coram: Warren J UTTTC INHERITANCE TAX – deemed transfer on death – deceased’s estate included a farmhouse – whether the farmhouse was agricultural property within section 115(2) Inheritance Tax Act 1984 – nature of the nexus required between a farmhouse and the agricultural land or pasture etc. in … Continue reading HM Revenue and Customs v Hanson (As Trustee of The William Hanson 1957 Settlement); UTTC 17 May 2013

HM Revenue and Customs v A M Brander As Exec of The Will of The Late Fourth Earl of Balfour; UTTC 16 Aug 2010

References: [2010] UKUT 300 (TCC), [2010] BTC 1656, [2010] STI 2427, [2010] WTLR 1545, [2010] STC 2666 Links: Bailii Coram: Lord Hodge, Sir Stephen Oliver QC UTTC Inheritance tax – Exempt transfers and relief – Business property relief Replacement property – Deceased having liferent interest in family estate – Deceased declared to be fee simple … Continue reading HM Revenue and Customs v A M Brander As Exec of The Will of The Late Fourth Earl of Balfour; UTTC 16 Aug 2010

Acts

1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts

law-bytes

Please note (June 2010: that these law-bytes will soon (but not very soon and slowly) be re-organised, and re-posted within the main swarb.co.uk law-blog. This will allow much more powerful crosslinking for users between the various pages. All the existing pages will be left in place, but only the replacements will be updated. Eventually all … Continue reading law-bytes

law index

Our law-index is a substantial selection from our database. Cases here are restricted in number by date and lack the additional facilities formerly available within lawindexpro. Please do enjoy this free version of the lawindex. Case law does not ‘belong’ to lawyers. Judgments are made up of words which can be read and understood (if … Continue reading law index