Smith and others v HM Revenue and Customs: ChD 16 Oct 2007

Whether purchase of three annuities at same time as issue of life policies should be treated as transfer of value of Inheritance Tax purposes.

Judges:

Lightman J

Citations:

[2007] EWHC 2304 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 03 June 2022; Ref: scu.259888