Arron Banks v The Commissioners for HM Revenue and Customs: [2020] UKUT 0101 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Herrington on 1 April 2020.
Read the full decision in .
INHERITANCE TAX 鈥� exemption for gifts to political parties 鈥� s 24 Inheritance Tax Act 1984 鈥� gift to UK Independence Party not within scope of exemption 鈥� whether breach of European Convention on Human Rights 鈥� whether breach of European Union law.
Updates to this page
Published 6 April 2020