IHT: Hoodwinked? Luke Busbridge reviews the implications of Executors of Lady Hood deceased v HMRC

Research output: Contribution to journalArticle

11 Downloads (Pure)

Abstract

Analyses the inheritance tax Gift with Reservation rules as they apply to gifts of interests in land: in this case, the gift of a sub-lease of a valuable London property with covenants in favour of the head lessor that were identical to those given by the head lessor to the freeholder. Reviews the Court of Appeal's judgement and the rationale behind its finding that there was a reservation of benefit.
Original languageEnglish
JournalTrusts & Estates Law and Tax Journal
Volume211
Publication statusPublished - Oct 2019

Fingerprint Dive into the research topics of 'IHT: Hoodwinked? Luke Busbridge reviews the implications of Executors of Lady Hood deceased v HMRC'. Together they form a unique fingerprint.

  • Cite this