Buzzoni and Others v Revenue and Customs, Re The Estate of Lia Kamhi (Deceased)): CA 19 Dec 2013

Moses, Black, Gloster LJJJ
[2013] EWCA Civ 1684
Finance Act 1986
England and Wales
At FTTTxBuzzoni and Others v Revenue and Customs FTTTx 21-Apr-2011
FTTTx INHERITANCE TAX – grant of future underlease – covenants reserved – whether donor excluded or virtually excluded – appeal dismissed . .
Appeal fromBuzzoni 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. . .

Lists of cited by and citing cases may be incomplete.

Landlord and Tenant, Inheritance Tax

Updated: 28 November 2021; Ref: scu.519316