Finance Act 1986, s102

Francis Taylor Building |

Wilson Nesbitt |

DQ Advocates Ltd |

Shoosmiths LLP and New Square Chambers |

JUDGMENT [1] This is an appeal against the decision of First-tier Tribunal (Judge Berner) released on 2 February 2016 ([2016] UKFTT 59 (TC) (the decision). The appeal is brought with the permission of Judge Berner granted on 6 April 2016. It is brought by Viscount Hood as executor of the estate of his mother the …

Continue reading "Hood v HMRC [2017] WTLR 999"

This content is only available to members.

Hood [2016] UKFTT 059 (TC)

Stevens & Bolton and RBC Brewin Dolphin |

Ashfords LLP and No5 Chambers |

Seymour Law LLP |

BeFair Avocats |

Thomson Snell & Passmore and Ten Old Square |

Francis Taylor Building |

Wilson Nesbitt |

DQ Advocates Ltd |

Shoosmiths LLP and New Square Chambers |

JUDGE ROGER BERNER: Decision [1] The estate of the late Lady Diana Hood appeals against a determination of HMRC dated 13 June 2014 in respect of a deemed transfer of value for the purposes of inheritance tax (IHT) on the death of Lady Hood on 15 March 2008. [2] The notice of determination related to …

Continue reading "Hood [2016] UKFTT 059 (TC)"

This content is only available to members.

Buzzoni v HMRC [2013] EWCA Civ 1684

Stevens & Bolton and RBC Brewin Dolphin |

Ashfords LLP and No5 Chambers |

Seymour Law LLP |

BeFair Avocats |

Thomson Snell & Passmore and Ten Old Square |

Francis Taylor Building |

Wilson Nesbitt |

DQ Advocates Ltd |

Shoosmiths LLP and New Square Chambers |

JUDGMENT MOSES LJ: [1] Mrs Lia Kamhi granted an underlease to Ovalap Nominees Limited as nominee for Legis Trust Limited on 21 November 1997. Legis were trustees of a settlement for the benefit of her two sons, the third and fourth appellants. Mrs Kamhi died on 2 May 2008. The Commissioners for Her Majesty’s Revenue …

Continue reading "Buzzoni v HMRC [2013] EWCA Civ 1684"

This content is only available to members.

Matthews v HMRCC

Stevens & Bolton and RBC Brewin Dolphin |

Ashfords LLP and No5 Chambers |

Seymour Law LLP |

BeFair Avocats |

Thomson Snell & Passmore and Ten Old Square |

Francis Taylor Building |

Wilson Nesbitt |

DQ Advocates Ltd |

Shoosmiths LLP and New Square Chambers |

JUDGMENT Decision [1] This is an appeal by Mr John Matthews (Mr Matthews), as executor and trustee of the will of his late mother, Mrs Mary Jean Matthews (the deceased) against a notice of determination to inheritance tax of 24 September 2008 that the whole of the moneys in Abbey investment account no K6345918MAT in …

Continue reading "Matthews v HMRCC"

This content is only available to members.

Legalease Law Journals

Keyword Search

Content Type

Select Journal

Date Range

Hood v HMRC [2017] WTLR 999

Hood [2016] UKFTT 059 (TC)

Buzzoni v HMRC [2013] EWCA Civ 1684

Matthews v HMRCC