Appeal by the taxpayer against a determination of a liability for inheritance tax said to arise in relation to the 10 year charge applicable to trusts. At the heart of the case is the question of whether certain property is ‘excluded property’ for the purposes of the legislation.
Mann J
[2015] EWHC 2878 (Ch)
Bailii
England and Wales
Inheritance Tax
Updated: 04 January 2022; Ref: scu.553498
