Mark Buzzoni and others v HMRC FTC/57-59/2011 [2012] UKUT 360 (TCC) (19 October 2012)

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Mark Buzzoni and others v HMRC FTC/57-59/2011 [2012] UKUT 360 (TCC) (19 October 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/360.html
Cite as: [2012] UKUT 360 (TCC)

[New search] [Printable PDF version] [Help]

"Whether s. 102(1)(b) of the Finance Act 1986 (gift with reservation) applies to a gift of a reversionary underlease containing covenants from the donee mirroring covenants in the donor’s head lease. Application of Ingram v. IRC. Decision of the First-tier Tribunal upheld: such covenants do constitute a reservation within the section."

A HTML version of this file is not available click here or view below the pdf version : 360.pdf

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/360.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Mark Buzzoni and others v HMRC FTC/57-59/2011 [2012] UKUT 360 (TCC) (19 October 2012) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/360.html Cite as: [2012] UKUT 360 (TCC)