Provision in will where one tenant in common directed that surviving tenant be allowed to occupy house until death and thereafter gave the share to his daughter created a sufficient interest for the survivor to be charged to tax. Citations: Times 10-Apr-1998, Gazette 13-May-1998 Statutes: Inhertance Tax Act 1984 Jurisdiction: England and Wales Wills and … Continue reading Inland Revenue Commissioners v Lloyds Private Banking Ltd: ChD 10 Apr 1998