Oakley and another (as Personal Representatives of Jossaume) v Inland Revenue Commissioners


Reference:
[2005] WTLR 181, [2005] STC (SCD) 343

Date:
26th January 2005

Court:
Special Commissioners of Income Tax

Comment:

A Special Commissioner held that a close company had been given by a will a right to occupy land rent free and had therefore, rather unusually, an interest in possession in the land for Inheritance Tax purposes.

Associated Members:

Practice Areas:

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