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IHT: Out of step
Sadiya Choudhury reviews a case considering the IHT consequences of the transfer of a reversionary interest to an offshore settlement ‘This decision is one of the few examples in which the tribunal or the courts have applied the principles of anti-avoidance as developed in the case law in an IHT context.’In Michael Lawton Salinger and …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46
- Countess Fitzwilliam & ors v IRC [1993] UKHL TC/67/614
- Michael Lawton Salinger and Janice Lawton Kirby v Revenue and Customs Commissioners [2016] UKFTT 677(TC)
- Saunders v Vautier [1841] EWHC Ch J82
- UBS v HMRC [2014] EWCA Civ 452; [2016] UKSC 13
- WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1