Inland Revenue Commissioners v Lloyds Private Banking Ltd: ChD 10 Apr 1998

Provision in will where one tenant in common directed that surviving tenant be allowed to occupy house until death and thereafter gave the share to his daughter created a sufficient interest for the survivor to be charged to tax.
References: Times 10-Apr-1998, Gazette 13-May-1998
Statutes: Inhertance Tax Act 1984

Last Update: 21 November 2020; Ref: scu.82349