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
[2018] UKFTT 617 (TC), [2019] SFTD 304, [2019] STI 214
Bailii
England and Wales

Updated: 06 April 2021; Ref: scu.632331