Carrasco & anr v HMRC [2016] UKFTT 0731 (TC)

WTLR Issue: January/February 2017 #166

1. AMANDA CARRASCO

2. JAVIER CARRASCO

V

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS

Analysis

Mrs Carrasco inherited a London property known as 33 Smith Terrace, Chelsea in June 1988 (‘the property’). She subsequently vested the property in herself and her husband Javier Carrasco by way of a Deed of Gift.

Cases referenced

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Legislation referenced

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