IHT: Hoodwinked?

Luke Busbridge outlines a case that provides a reminder of the rules on reservation of benefit

Cases Referenced

  • Buzzoni & ors v HMRC [2014] WTLR 421
  • Commissioner for Stamp Duties of New South Wales v Perpetual Trustee Company Ltd [1943] UKPC 20
  • Hood v HMRC [2017] WTLR 999
  • In re Nichols [1975] 1 WLR 534
  • Ingram & anor v IRC [1998] UKHL 47
  • St Aubyn v Attorney-General [1951] UKHL 3
  • Viscount Hood (executor of the estate of Lady Hood) v HMRC [2018] EWCA Civ 2405