The Personal Representatives of Rachel Staveley v The Commissioners for HM Revenue and Customs: [2017] UKUT 0004 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Barling and Judge Berner on 10 January 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
21 February 2017
Category:
Tax
Release date:
10 January 2017

Read the full decision in The Personal Representatives of Rachel Staveley v The Commissioners for HM Revenue and Customs: [2017] UKUT 0004 (TCC).

INHERITANCE TAX – whether transfer of funds to a personal pension plan was a transfer of value – Inheritance Tax Act 1984, s 3(1) and s 10 – whether deceased’s omission to take lifetime pension benefits was to be treated as a disposition and transfer of value – s 3(3) IHTA.

Updates to this page

Published 21 February 2017