Decision Number: |
TC 04455 |
Appellant:
|
Malcom Scott |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Mr Kenneth MURE QC
|
Date Of Decision:
|
02/06/2015 |
Main Category:
|
INHERITANCE TAX |
Main Subcategory:
|
Gifts |
Notes:
|
Inheritance Tax – Determination – whether gifts effected – whether “delivery” – Yes – Appeal allowed |
Decision(s) to Download:
|
TC04455.pdf
|