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