Links: Home | swarblaw - law discussions

swarb.co.uk - law index


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: 2001 To: 2001

This page lists 4 cases, and was prepared on 08 August 2015.

 
Inland Revenue Commissioners -v- Mallender and Others Times, 30 March 2001
30 Mar 2001
ChD

Inheritance Tax
The taxpayer was a member of Lloyds. He had to obtain a guarantee of his liabilities from his bank, who in turn took a charge over a freehold reversion which he owned. It was claimed that having been given in charge for business purposes, the taxpayer could take advantage of business property relief for Inheritance tax purposes. This was not correct. The use of the asset to support a guarantee did not of itself make the asset one used for business purposes.
Inheritance Tax Act 1984 105(1) (a)

 
Faulkner -v- Inland Revenue [2001] UKSC SPC00278
30 May 2001
SCIT
Dr A N Brice
Inheritance Tax
INHERITANCE TAX - settled property - interest in possession - testator's will gave directions to trustees permitting two married persons to live in house so long as they so wished - after the testator's death both moved into the house until the death of the survivor - whether the survivor beneficially entitled to an interest in possession - yes - whether, if so entitled, the interest in possession subsisted in the whole of the property - yes - or whether it was shared with the three residuary beneficiaries - no - appeal dismissed - IHTA 1984 ss 49(1) and 50(5)
Inheritance Tax Act 1984 49(1) 50(5)
[ Bailii ]

 
 Melville and others -v- Commissioners of Inland Revenue; CA 31-Jul-2001 - Gazette, 27 September 2001; Times, 09 October 2001; [2001] EWCA Civ 1247; (2001-02) 4 ITELR 231; [2001] STC 1271; [2001] NPC 132; 74 TC 372; [2001] STI 1106; [2001] WTLR 887; [2002] 1 WLR 407; [2001] BTC 8039
 
Dixon -v- Inland Revenue Commissioners [2001] UKSC SPC00297; [2002] STC (SCD) 53
22 Oct 2001
SCIT

Inheritance Tax
SCIT INHERITANCE TAX – relief for agricultural property – cottage with garden and orchard extending to 0.6 acres – whether activities were agriculture – whether orchard and garden were agricultural land or pasture – whether cottage was of a character appropriate to the property – whether the property was used for the purposes of agriculture – appeal dismissed – IHTA 1984 Ss 115(2) and 117
Inheritance Tax Act 1984 115(2) 117
1 Citers

[ Bailii ]
 
Copyright 2014 David Swarbrick, 10 Halifax Road, Brighouse, West Yorkshire HD6 2AG.