Continue reading "IHT: The importance of motive and intent"
IHT: The importance of motive and intent
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Edwards v Bairstow [1955] UKHL 3
- HMRC v Parry [2017] UKUT 4 (TCC)
- IRC v Macpherson [1989] 1 AC 159