PR’s of Glowacki (Deceased) v HMRC
Tuesday, 25th September 2007
Malcolm Gammie; Special Commissioners; SpC 631; 21st August 2007
By her will, the Wife left her estate to her husband, after payment of a pecuniary legacy to her sister. Read more
HMRC IHT & Trusts Newsletter - August 2007
Tuesday, 21st August 2007
HMRC have released their latest IHT and Trusts newsletter
Now that IHT and Trusts are together at HMRC, the newsletter is a combined one. In this issue (amongst other things): Read more
Wills v Gibbs
Saturday, 11th August 2007
[2007] All ER (D) 509 (Jul); 31 July 2007; Rimer J
A testator died, leaving property to the defendant, who wished to redirect some of that property to the claimant. The defendant’s intention was to take advantage of the provisions of section 142(1) of the Inheritance Tax Act 1984 and section 62(6) of the Read more
