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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Nader & Ors v Revenue & Customs (INHERITANCE TAX : Trusts) [2018] UKFTT 294 (TC) (15 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06524.html
Cite as: [2018] UKFTT 294 (TC), [2018] SFTD 1128
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| Decision Number: | TC 06524 |
| Appellant: | Alberto Nader, Alison Nader, Harold Dickins, Pauline Rea-Dickins, James Dickins & Mark Gill |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Guy BRANNAN |
| Date Of Decision: | 15/05/2018 |
| Main Category: | INHERITANCE TAX |
| Main Subcategory: | Trusts |
| Notes: | INHERITANCE TAX - "death-bed" avoidance scheme - whether a reduction in value of deceased's estate - creation of £1 million liability on acquisition of trust "Income Interest" - whether transfer of value - whether intention to confer a gratuitous benefit within section 10 IHTA - whether an "element of bounty" required for the definition of "settlement" and "settlor" in ss 43and 44 IHTA- appeals dismissed |