Walding and Others v Inland Revenue Commissioners: ChD 28 Nov 1995

To assess the control of a company account is to be taken of shares even if they are non-voting.

Citations:

Times 28-Nov-1995

Statutes:

Inheritance Tax Act 1984 269(1)

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 06 August 2022; Ref: scu.90240