ACCA produce articles on historical tax cases. This page contains links to our articles on the subject of Inheritance Tax. Follow the links to the full articles.
Tax case articles (Inheritance Tax):
- Atkinson and Anor v Revenue & Customs.....[agricultural property relief where occupant forced to live in care home due to ill-health]
- Barclays Bank Trust Co Ltd v CIR.....[business property relief and excepted assets]
- CIR v Bullock.....[domicile of choice]
- Clore (Deceased) (No. 2), Official Solicitor v Clore and Others.....[domicile of choice]
- Harrold v Inland Revenue Commissioners.....[agricultural property; whether occupied for agricultural purposes]
- Robertson v CIR.....[levy of penalty where best possible estimates used]
- Weston (Weston's Executor) v CIR.....[whether caravan park attracts business property relief]
Tax case articles (all)
