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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Arron Banks v Revenue and Customs: [2020] UKUT 101 (TCC) (1 April 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/101.html
Cite as: [2020] UKUT 101 (TCC), [2020] BTC 543, [2020] STC 996
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Arron Banks v Revenue and Customs: [2020] UKUT 101 (TCC) (1 April 2020)
INHERITANCE TAX – exemption for gifts to political parties – s 24 Inheritance Tax Act 1984 – gift to UK Independence Party not within scope of exemption - whether breach of European Convention on Human Rights – whether breach of European Union law1 April 2020
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