Shelford and Others v Revenue and Customs (Inheritance Tax – Avoidance – ‘Home Loan Scheme’): FTTTx 27 Jan 2020

INHERITANCE TAX – avoidance – ‘home loan scheme’ – purported sale of house to interest-in-possession trust – mislabelled agreements – validity of sale – s2 Law of Property (Miscellaneous Provisions) Act 1989 – s163 Inheritance Tax Act 1984

Citations:

[2020] UKFTT 53 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 27 November 2022; Ref: scu.649146