FTTTx INHERITANCE TAX – settled property – scrip dividends – whether income or capital – whether property comprised in the settlement for the purposes of an exit charge before the first 10 year anniversary – Inheritance Tax Act 1984, s68(5)(c) – appeal dismissed
[2015] UKFTT 140 (TC), [2015] WTLR 1103, [2015] SFTD 539
Bailii
England and Wales
Inheritance Tax
Updated: 30 December 2021; Ref: scu.546588
