Keyword
4 decisions turning on inheritance-tax.
The appellant, Lexgreen Services Limited, established a trust in 2005 whose trustees were resident in Jersey. In 2020 HMRC issued Lexgreen with a notice of determination fixing it with liability to inheritance tax in respect of a…
Dennis Golding died on 4 March 2007 aged 81, owning Blue Gates Farm at Brookhay Lane, Whittington, Lichfield, Staffordshire, comprising a three-bedroom listed farmhouse, adjacent agricultural buildings and 16.29 acres of land…
Mrs Lia Kamhi held a long lease ("the Headlease") of Flat 32 Parkside, Knightsbridge, granted by Parkside Knightsbridge Ltd on 5 June 1996 for a term of 100 years less one day from 25 March 1994, at a premium of £250,000. On 21…
Mr Philip Phillips, a valuer and estate agent, began in business in the 1950s and by his death on 22 March 2000 owned shares in eight related family companies, among them P P Investments Limited, an unquoted company established…