Arron Banks v The Commissioners for HM Revenue and Customs: [2020] UKUT 0101 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Herrington on 1 April 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
6 April 2020
Category:
Tax
Release date:
1 April 2020

Read the full decision in Arron Banks v The Commissioners for HM Revenue and Customs: [2020] UKUT 0101 (TCC).

INHERITANCE TAX – exemption for gifts to political parties – s 24 Inheritance Tax Act 1984 – gift to UK Independence Party not within scope of exemption – whether breach of European Convention on Human Rights – whether breach of European Union law.

Updates to this page

Published 6 April 2020

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