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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 TC04455.pdf