| Source: | All England Reporter |
| Publisher Citation: | [1998] All ER (D) 124 |
| Court: | Chancery Division |
| Judge: | Lightman J |
| 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 |
Catchwords
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).
The Case
Practice Areas
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