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

Citations:

[2018] UKFTT 617 (TC), [2019] SFTD 304, [2019] STI 214

Links:

Bailii

Jurisdiction:

England and Wales

Inheritance Tax, Human Rights

Updated: 24 October 2022; Ref: scu.632331