Chadda and Others v Revenue and Customs: FTTTx 27 Nov 2014

FTTTx INHERITANCE TAX – nil rate band trust – whether joint tenancy of property severed – absence of signed Notice of Severance – draft Notice produced – whether evidence sufficient to show that original Notice served – weight of draft in context of other evidence – held, on totality of evidence, that written notice given – consideration of other methods of severance – held that evidence would have sufficed to show severance by other methods – appeals against determinations allowed
[2014] UKFTT 1061 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.540286