Inheritance tax cases
- Estate planning, IHT and probate
- [29/06/2012] A look at areas where probate laws in Scotland differ from those which apply in England and Wales.
- Atkinson and Anor v Revenue & Customs
- Whether absence from a property due to ill health negated a claim for agricultural property relief.
- Harrold v Inland Revenue Commissioners
- Executor’s of the estate claimed APR on the property but the IR sought to include the value of the property in the estate for IHT purposes.
- Barclays Bank Trust Co Ltd v CIR
- Business property relief; large cash balance held by company and restriction of relief.
- Weston (Weston's Exectutor) v CIR
- Business property relief; eligibility of serviced residential accommodation for BPR.
- CIR v Bullock
- Domicile. Whether an overseas national had acquired a domicile of choice upon moving to and making his home the UK.
- Clore (Deceased) (No. 2), Official Solicitor v Clore and Others
- Domicile. Whether a foreign domicile of choice had been acquired on leaving the UK to reside overseas.
- Robertson v CIR
- IHT Valuation for a property too low; return subsequently corrected and additional IHT paid; HMRC issued penalties.
- GD Cairns (VDE Webb's Personal Representative) v HMRC
- Inadequate valuation of property on IHT return; HMRC issued a penalty summons for negligence; validity of summons.