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IHT: The importance of motive and intent
David Rees QC, Eliza Eagling, Bryony Cove and Adam Carvalho discuss a key pensions case which resulted in a taxpayer victory ‘The FTT held that Mrs Staveley’s sole motive in making the transfer was to prevent her ex-husband benefiting on her death by severing all Morayford ties.’The case of HMRC v Parry [2017] related to …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Edwards v Bairstow [1955] UKHL 3
- HMRC v Parry [2017] UKUT 4 (TCC)
- IRC v Macpherson [1989] 1 AC 159