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Decision Number: |
TC 04154 |
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Appellant:
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Parveen Chadda
Eileen Nash
Pauline Moroney |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John CLARK
|
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Date Of Decision:
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27/11/2014 |
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Main Category:
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INHERITANCE TAX |
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Main Subcategory:
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Other |
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Notes:
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INHERITANCE TAX – nil rate band trust – whether joint tenancy of
property severed – absence of signed Notice of Severance – draft Notice
produced – whether evidence sufficient to show that original Notice served –
weight of draft in context of other evidence – held, on totality of evidence,
that written notice given – consideration of other methods of severance –
held that evidence would have sufficed to show severance by other methods
– appeals against determinations allowed |
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Decision(s) to Download:
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TC04154.pdf 
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