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

Luke Busbridge

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

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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 language	English
Journal	Trusts & Estates Law and Tax Journal
Volume	211
Publication status	Published - Oct 2019

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https://www.lawjournals.co.uk/trusts-estates-law-and-tax-journal/iht-hoodwinked/

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

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.",

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AB - 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.

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VL - 211

JO - Trusts & Estates Law and Tax Journal

JF - Trusts & Estates Law and Tax Journal

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

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