|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 709|
|Court:||House of Lords|
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|
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 - .