Bennett and Others v Inland Revenue Commissioners: ChD 13 Feb 1995

Beneficiaries’ gift of excess income was a settled intention and the gifts were exempt from Inheritance Tax.

Citations:

Ind Summary 13-Feb-1995

Statutes:

Inheritance Tax Act 1984 21()

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 07 July 2022; Ref: scu.78336