FTTTx INHERITANCE TAX – grant of future underlease – covenants reserved – whether donor excluded or virtually excluded – appeal dismissed
Citations:
[2011] UKFTT 267 (TC)
Links:
Jurisdiction:
England and Wales
Cited by:
Appeal from – Buzzoni and Others v HM Revenue and Customs – FTC/57-59/2011 UTTC 19-Oct-2012
UTTC Whether s. 102(1)(b) of the Finance Act 1986 (gift with reservation) applies to a gift of a reversionary underlease containing covenants from the donee mirroring covenants in the donor’s head lease. . .
At FTTTx – Buzzoni and Others v Revenue and Customs, Re The Estate of Lia Kamhi (Deceased)) CA 19-Dec-2013
. .
Lists of cited by and citing cases may be incomplete.
Inheritance Tax, Landlord and Tenant
Updated: 26 March 2022; Ref: scu.442964