Inheritance Tax Act 1984

Bhaur & ors v Equity First Trustees (Nevis) Ltd & ors WTLR(w) 2022-01

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JUDGMENT MARCUS SMITH J: A. Introduction (1) The parties [1] The First Claimant, Mr Amarjit Bhaur is the husband of the Second Claimant, Mrs Joginder Bhaur. They are the parents of two sons, respectively the Third and Fourth Claimants, Mr Mandeep Bhaur and Mr Baldeep Bhaur. I shall refer to the First to Fourth Claimants …

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Smith & anr v Stanley & ors [2020] WTLR 1059

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JUDGMENT MR DAVID REES QC: [1] This is a Part 8 claim relating to the trusts of the Will of Malcolm Stanley who died on 30 March 2015. The claimants are Richard Barrington Smith and Peter Fornara. Mr Smith is both an executor of Mr Stanley’s Will which is dated 14 March 2015 and a …

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Barrs Residential & Leisure Ltd v Pleass Thomson & Co [2020] WTLR 759

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JUDGMENT HHJ STUART BRIDGE: Introduction [1] This is an appeal by the owner (the ‘site owner’) of a mobile home park. Such sites accommodate mobile homes which are owned and occupied by individuals (‘occupiers’) and which are stationed on a pitch on the site under the terms of a contract (a ‘pitch agreement’). The pitch …

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Foster v HMRC [2020] WTLR 145

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JUDGMENT Introduction [1] The appellant, Mr Simon Foster, is the executor of the estate of Susan Elizabeth Foster, who died on 26 August 2013. At the date of death her estate included 6.39 acres of unregistered freehold agricultural (pasture) land at Wolverhampton Road, Shifnal, Shropshire, TF11 9HA (“the Site”). There was a dispute between the …

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Charnley & anr v HMRC [2020] WTLR 93

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JUDGMENT JUDGE JENNIFER DEAN: INTRODUCTION [1] This appeal concerns the availability of agricultural property relief (APR) and business property relief (BPR) from inheritance tax (IH) in respect of the value of assets forming part of the estate of Thomas Gill. [2] By way of background, Mr Gill died on 20 November 2013 aged 79. Mr …

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Lee & anr v Lee & anr [2018] WTLR 197

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JUDGMENT HHJ PAUL MATTHEWS: Introductory [1] This is my judgment on a claim for rectification of a notice of severance of joint tenancy of certain land dated 31 January 2007. However, that is not how the claim started. The claim form is dated 24 March 2017, when it was issued under Part 7 of the …

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Barclays Wealth Trustees (Jersey) Ltd & anr v HMRC [2017] WTLR 917

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JUDGMENT LJ HENDERSON: Introduction [1] Chapter III of Part III of the Inheritance Tax Act 1984 (‘IHTA’ or ‘the 1984 Act’) has applied since 22 March 2006 not only to settlements without interests in possession (of which discretionary trusts are the paradigm), but also to settlements in which interests in possession subsist which are not …

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Hamilton v Hamilton & anr [2016] EWHC 1132 (Ch)

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JUDGMENT HENDERSON J: Introduction and background [1] In January 1939 the late David Hamilton (then David Zwingerman) (David) escaped from Nazi Germany to England as an unaccompanied child under the Kindertransport programme. He was 15 years old. His sister, Hannah, tried to go with him on the same train, but was refused permission to travel …

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Sussman v HMRC [2016] UKFTT 523 (TC)

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JUDGMENT JUDITH POWELL: Decision [1] This is an appeal by the appellant as personal representative and trustee of the estate of the late Mrs Myra Sussman (the deceased) against a notice of determination issued on 14 September 2012 (the notice). The respondents have not agreed to accept a late appeal against the notice. The tribunal …

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Edwards-Moss & anr v HMRC [2016] UKFTT 147 (TC)

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MOSEDALE J [1] Lady Edwards-Moss (the deceased) died on 8 February 2007. On 10 April 2014 HMRC issued a notice of determination on her executors (two of her sons) under s221 Inheritance Act 1984 (IHTA). The executors appealed this on 19 May 2014. HMRC offered a review which was duly carried out and the conclusion …

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