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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: 2004 To: 2004

This page lists 5 cases, and was prepared on 08 August 2015.

 
Inland Revenue -v- Arkwright and Another [2004] EWHC 1720 (Ch); Times, 04 August 2004
16 Jul 2004
ChD
Gloster J
Inheritance Tax, Taxes Management
The deceased and his wife had held their property as tenants in common in equal shares. The Special Commissioner had assessed the interest of the deceased in the property at less than one half of the vacant possession value. Held: It was not part of the commissioner's job to reach any conclusion as to the value of the deceased's interest. Whether a purchaser would take into account the surviving wife's interests in setting his bid, was also a matter for the Lands Tribunal to decide upon proper evidence.
Inheritance Tax Act 1984 161 225 - Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (1994 No 1811) 23
[ Bailii ]
 
Kempe and others -v- Inland Revenue [2004] UKSC SPC00424
22 Jul 2004
SCIT

Inheritance Tax
SCIT INHERITANCE TAX - deceased employed in United States - deceased's employer paid premiums under a group term life insurance scheme under which the life of the deceased was insured for $380,000 - deceased could designate one or more beneficiaries to receive this sum on his death - deceased could change the designated beneficiaries - if no valid designation were in force at the date of death the sum assured was payable to the deceased's estate --whether the deceased had a general power which enabled him to dispose of the sum assured - yes - appeal dismissed - Inheritance Tax Act 1984 S5(2)
[ Bailii ]
 
Wolff -v- Wolff [2004] EWHC 2110 (Ch); [2004] STI 2068; [2004] WTLR 1349; [2004] STC 1633; [2009] BTC 8017; [2004] NPC 135
6 Sep 2004
ChD
Mann J
Inheritance Tax, Landlord and Tenant
The court considered its ability to redraw a document where its legal effect was misunderstood.
1 Citers

[ Bailii ]
 
Thomson -v- Inland Revenue [2004] UKSC SPC00429
8 Sep 2004
SCIT

Inheritance Tax
SCIT Inheritance Tax Act 1984 Section 221; Notice of Determination in relation to heritable property
Inheritance Tax Act 1984 221
[ Bailii ]
 
Seymour and others -v- Inland Revenue [2004] UKSC SPC00444
11 Nov 2004
SCIT

Inheritance Tax
SCIT Business property relief for inheritance tax purposes – Whether the whole or Ragley Hall qualified notwithstanding part of the interior in private occupation – Section 110 – Meaning of asset – Building wholly or mainly used for business – No provision for apportionment – Exterior wholly used for business – Single asset – Appeal allowed
Inheritance Tax 1984 110
[ Bailii ]
 
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