|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 124|
|Representation||Christopher Tidmarsh (instructed by the Solicitor of Inland Revenue) for the Revenue.|
|David Southern (instructed by Macfarlanes) for the bank.|
|Judgment Dates:||2 April 1998|
Inheritance tax - Conveyance of matrimonial home to husband and wife as beneficial tenants in common in equal shares - Transfer of value on death of husband of an interest in possession in half beneficial interest - Whether settled property - Whether interest in possession - (2), (1).