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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: 1999 To: 1999

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

 
In Re Ratcliffe, Deceased Times, 19 March 1999; Gazette, 17 March 1999; Gazette, 31 March 1999
19 Mar 1999
ChD

Inheritance Tax, Wills and Probate
When apportioning a residuary estate between charitable and non-charitable beneficiaries, the debts should be paid first, the estate divided, and only then the Inheritance Tax calculated. The gross division system used in this case had prejudiced the non-charitable beneficiaries.
1 Cites


 
Grimwood-Taylor and Another -v- Inland Revenue [1999] UKSC SPC00223
23 Nov 1999
SCIT

Inheritance Tax
SCIT INHERITANCE TAX -Exempt transfers and relief - Business property - Relevant business property - Shares held by Deceased in two companies - Whether the business carried on by the companies was excluded from business property relief as consisting wholly or mainly of one or more of dealing in securities, stocks or shares, land or buildings or making or holding investments - Whether the relevant companies were, with one or more other companies members of a group - Whether the business of the company or either of them was carried on otherwise than for gain - Inheritance Tax Act 1984 Sections 103, 104, 105, 111 and 112.
[ Bailii ]
 
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