SCIT Inheritance Tax Act 1984 Section 221; Notice of Determination in relation to heritable property Citations: [2004] UKSC SPC00429 Links: Bailii Statutes: Inheritance Tax Act 1984 221 Inheritance Tax Updated: 21 June 2022; Ref: scu.213736
SCIT Inheritance Tax; accumulation and maintenance trust; effect of assignation of interest by beneficiary; notice of determination; application to vary refused; Inheritance Tax Act 1984 Section 71, 221, 224 Citations: [2005] UKSPC SPC004673 Links: Bailii Inheritance Tax Updated: 01 July 2022; Ref: scu.228321
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
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
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
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
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
