Legislation

Inheritance Tax Act 1984

3 decisions citing this instrument.

Provisions cited

section 104 of the Inheritance Tax Act 1984section 105(3) of the Inheritance Tax Act 1984section 115(2) of the Inheritance Tax Act 1984section 2(1) of the Inheritance Tax Act 1984section 2(3) of the Inheritance Tax Act 1984section 201(1)(d) of the Inheritance Tax Act 1984section 64 of the Inheritance Tax Act 1984

Decisions

Lexgreen Services Limited v The Commissioners for HMRC

Tax LawUpper Tribunal (Tax and Chancery Chamber)6 May 2026[2026] UKUT 289 (TCC)Added 31 Jul 2026

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…

(1)Arthur Frederick Golding (2)Julia Anne Middleton (executors of the will of Dennis Golding deceased) v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)18 May 2011[2011] UKFTT 351 (TC)Added 6 Aug 2026

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…

inheritance-tax tax-appeals expert-evidence character appropriate farmhouse

Peter Phillips, Stacey Phillips and Janice Phillips The Executors of Rhoda Phillips Deceased v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax26 Jul 2006Added 6 Aug 2026

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…

inheritance-tax tax-appeals business property relief making or holding investments relevant business property