Hall & anr v HMRC [2023] WTLR 529
Wills & Trusts Law Reports | Summer 2023 #191Mrs Raboni, a widow, owned a freehold house in which she resided. As her health worsened, a friend, Mr Boggia, helped her and began to spend nights at the property. On 2 October 2004, Mrs Raboni passed away. Her will provided that her five nieces and nephews were the beneficiaries of her estate and that Mr Boggia was permitted to reside in the property during his lifetime without charge. It was not disputed that Mr Boggia resided in the property after Mrs Raboni’s death. The residuary beneficiaries were advised that there were insufficient funds in the estate to pay IHT unless the proper...