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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Representatives of Staveley (deceased) [2017] UKUT 4 (TCC) (10 January 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/4.html
Cite as: [2017] WTLR 1267, [2017] BTC 504, [2017] UKUT 4 (TCC), [2017] STC 574

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Revenue And Customs v Representatives of Staveley (deceased) [2017] UKUT 4 (TCC) (10 January 2017)


INHERITANCE TAX ­ whether transfer of funds to a personal pension plan was a transfer of value ­ Inheritance Tax Act 1984, s 3(1) and s 10 ­ whether deceased's omission to take lifetime pension benefits was to be treated as a disposition and transfer of value ­ s 3(3) IHTA

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/4.html