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
[2020] UKFTT 53 (TC)
Bailii
England and Wales

Updated: 12 May 2021; Ref: scu.649146