Continue reading "Gifts With Reservation: A win for the taxpayer"
Gifts With Reservation: A win for the taxpayer
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Buzzoni & ors v HMRC [2013] EWCA Civ 1684; [2014] WTLR 421 CA
- Buzzoni v HMRC [2011] WTLR 1163 FTT(TC)
- Ingram v Commissioners of Inland Revenue [1998] UKHL 47