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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

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