swarb.co.uk - law index
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Inheritance Tax - From: 2002 To: 2002
This page lists 6 cases, and was prepared on 08 August 2015.
ÂThe Commissioners of Inland Revenue -v- Rysaffe Trustee Company (Ci) Limited [2002] STC 872
31 May 2002
ChD
Park J
Inheritance Tax
The taxpayers had placed shares in the defendant company in foreign trusts. Held: Under the general law, each brother had made five separate settlements; that s 43 did not reduce the five settlements to one settlement; that there were five charges to Inheritance Tax; and that, to bring the property within the charge to tax, it was neither appropriate nor necessary to consider whether the five settlements were created by "associated operations".
Inheritance Tax Act 1984 43
1 Cites
1 Citers
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Stedman (Executors Of) -v- Inland Revenue [2002] UKSC SPC00323
19 Jun 2002
SCIT
Inheritance Tax
[ Bailii ]
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Inland Revenue Commissioners -v- Eversden and Another Times, 18 July 2002; Gazette, 19 September 2002; [2002] EWHC 1360 (Ch)
10 Jul 2002
ChD
Mr Justice Lightman
Inheritance Tax
A settlor had created a discretionary trust in favour of her husband. The Commissioners sought to apply the reservation of benefit provisions. Held: The settlor's retained entitlement as a discretionary beneficiary did constitute a reservation of interest within section 102(3). However, the exemption from Inheritance Tax in favour of transfers between spouses had overriding effect, so that the rules taxing gifts with a reservation of benefit for the donor did not apply. Whether a gift was an exempt transfer was determined at the time of the gift, and was a for once and for all assessment.
Inheritance Tax Act 1984 18 102(3)
1 Cites
1 Citers
[ Bailii ]
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Higginson (Executors of) -v- Inland Revenue [2002] UKSC SPC00337; [2002] STC (SCD) 483
3 Sep 2002
SCIT
Inheritance Tax
Inheritance Tax Act 1984, s.115(2) – Agricultural relief – "Farmhouse"
Inheritance Tax Act 1984 115(2)
1 Citers
[ Bailii ]
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 Lloyds TSB Bank Plc (Antrobus Deceased) -v- Inland Revenue (No 1); SCIT 17-Oct-2002 - [2002] UKSC SPC00336
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Holland (Executor of) -v- Commissioners of Inland Revenue [2002] UKSC SPC00350; [2003] WTLR 207
8 Nov 2002
SCIT
Inheritance Tax, Human Rights
The parties had lived together for many years as man and wife without being married. After the man's death, the executor sought exemption of the estate from Inheritance Tax under the spouse exemption. Held: The application for exemption failed. Tax laws contain many intersecting provisions, and were explicit as to when a couple were to be treated as married. The man had died before the Human Rights Act came into effect, but the assessemenst were made after. The courts had to look at the applicable law at the date of death.
SCIT INHERITANCE TAX – exemption for transfers between spouses – whether exemption also applies to transfers between persons who are not legally married but who have lived together as husband and wife – no – whether the word spouse includes someone who is not legally married – no – whether section 3 of Human Rights Act 1998 applies to a death before 2 October 2000 where a notice of determination is issued by the Inland Revenue after that date – no – if wrong on that last conclusion, have appellant's Convention rights been violated? - Respondents agreed that facts fell within Arts 8 and 14 of Convention and Art 1 of First Protocol and that there was a difference in treatment between the Appellant and married persons - whether married persons and unmarried persons in an analogous situation – no – whether difference in treatment objectively justified – yes – appeal dismissed - IHTA 1984 s 18 – HRA 1998 s 3 and Sch 1 Arts 8 and 14 and First Protocol Art 1.
Inheritance Tax Act 1984 18
[ Bailii ]
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