Ingram and another v Commissioners of Inland Revenue

Source:	All England Reporter
Publisher Citation:	[1998] All ER (D) 709
Court:	House of Lords
Judge:	Lord Browne-Wilkinson, Lord Steyn, Lord Hoffmann, Lord Clyde and Lord Hutton
Representation	Robert Venables QC, Simon Taube and Amanda Hardy (instructed by Charles Russell) for the executors.
	Edward Nugee QC and Michael Furness (instructed by the Solicitor of Inland Revenue) for the Crown.
Judgment Dates:	10 December 1998

Catchwords

Inheritance tax - Lifetime transfer - Gift of property subject to a reservation - Transfer of freehold interest subject to leases in favour of donor - Whether property subject to a reservation of benefit - .

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