United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Mark Buzzoni and others v HMRC FTC/57-59/2011 [2012] UKUT 360 (TCC) (19 October 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/360.html
Cite as: [2012] UKUT 360 (TCC)

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Mark Buzzoni and others v HMRC FTC/57-59/2011 [2012] UKUT 360 (TCC) (19 October 2012)

"Whether s. 102(1)(b) of the Finance Act 1986 (gift with reservation) applies to a gift of a reversionary underlease containing covenants from the donee mirroring covenants in the donor’s head lease. Application of Ingram v. IRC. Decision of the First-tier Tribunal upheld: such covenants do constitute a reservation within the section."

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