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These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.  















Inheritance Tax - From: 1998 To: 1998

This page lists 2 cases, and was prepared on 08 August 2015.

 
Inland Revenue Commissioners -v- Lloyds Private Banking Ltd Times, 10 April 1998; Gazette, 13 May 1998
10 Apr 1998
ChD

Wills and Probate, Inheritance Tax
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.
Inhertance Tax Act 1984


 
 Ingram and Another -v- Commissioners of Inland Revenue; HL 10-Dec-1998 - [1998] UKHL 47; [2001] AC 293; [[1999] 1 All ER 297; [1999] 2 WLR 90; (1999) STC 37
 
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