The Personal Representatives of Rachel Staveley v The Commissioners for HM Revenue and Customs: [2017] UKUT 0004 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Barling and Judge Berner on 10 January 2017.
Read the full decision in .
INHERITANCE TAX 鈥� whether transfer of funds to a personal pension plan was a transfer of value 鈥� Inheritance Tax Act 1984, s 3(1) and s 10 鈥� whether deceased鈥檚 omission to take lifetime pension benefits was to be treated as a disposition and transfer of value 鈥� s 3(3) IHTA.
Updates to this page
Published 21 February 2017