Banks v Revenue and Customs: UTTC 1 Apr 2020

INHERITANCE TAX – exemption for gifts to political parties – s 24 Inheritance Tax Act 1984 – gift to UK Independence Party not within scope of exemption – whether breach of European Convention on Human Rights – whether breach of European Union law
[2020] UKUT 101 (TCC)
Bailii
England and Wales

Updated: 05 May 2021; Ref: scu.650140