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Revenue and Customs v Representatives of Staveley (Deceased): UTTC 10 Jan 2017

Failure to take pension benefits – Inheritance Tax UTTC INHERITANCE TAX – whether transfer of funds to a personal pension plan was a transfer of value – Inheritance Tax Act 1984, s 3(1) and s 10 – whether deceased’s omission to take lifetime pension benefits was to be treated as a disposition and transfer of … Continue reading Revenue and Customs v Representatives of Staveley (Deceased): UTTC 10 Jan 2017

Smith and Others v Her Majesty’s Revenue and Customs: SCIT 18 Mar 2009

SCIT Inheritance tax – Death – liability for tax – building society account not notified prior to issue of Clearance – account part of deceased’s estate for inheritance tax purposes – estate distributed by executors before they realised that account part of taxable estate – nature of asset – whether settled property – persons liable … Continue reading Smith and Others v Her Majesty’s Revenue and Customs: SCIT 18 Mar 2009

Revenue and Customs v Parry and Others: CA 16 Oct 2018

Pension Accumulation was taxable The court was asked whether the pension scheme transfer by the late Mrs R F Staveley, and her omission to take income benefits which were then payable, constituted, or are to be treated as constituting, for the purposes of Inheritance Tax 1984 (‘IHTA’) a ‘disposition’ which is a ‘transfer of value’ … Continue reading Revenue and Customs v Parry and Others: CA 16 Oct 2018