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) >> Gilchrist v Revenue And Customs [2014] UKUT 169 (TCC) (11 April 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/169.html
Cite as: [2014] STC 1713, [2015] CH 183, [2015] 1 CH 183, [2014] 4 All ER 943, [2014] UKUT 169 (TCC), [2014] STI 1875, [2015] 2 WLR 1, [2014] WLR(D) 205, [2014] WTLR 1209, [2015] 1 Ch 183, [2014] BTC 513

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# [2014] UKUT 169 (TCC) (#) [2014] UKUT 169 (TCC) (#)

INHERITANCE TAX - discretionary settlement - 10-year charge – whether the proceeds of sale of scrip dividend shares to which s.249 ICTA 1988 applies are deemed to be income not only for the purposes of ICTA 1988 but also for the purposes of trust law generally and for the purposes of Inheritance Tax

PRECEDENT – whether the Upper Tribunal is bound by a prior decision of the High Court

Appeal of taxpayer dismissed

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