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…