Click the case name for better results:

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

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

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

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

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

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

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

Atkinson and Another v Revenue and Customs: FTTTx 10 Mar 2010

FTTTx 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 Atkinson and Another v Revenue and Customs: FTTTx 10 Mar 2010

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

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

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

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

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 captal. 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

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

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

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

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

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

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

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

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

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

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