INHERITANCE TAX – death – estate passing on death – deposit account in joint names of deceased and her son – whether deceased had general power to dispose of whole account – yes – whether deceased made gift with reservation – yes – whether whole balance on account subject to inheritance tax – yes – appeal dismissed.
Citations:
[2012] UKFTT 658 (TC)
Links:
Jurisdiction:
England and Wales
Inheritance Tax
Updated: 13 November 2022; Ref: scu.466114
