Inheritance Tax - 1999

These cases are extracted from a very large database. The entries on that database are now being published individually to the main swarb.co.uk website in a much improved form. As cases are published here, the entry here will be replaced by a link to the same case in that improved form on swarb.co.uk. In addition the swarb.co.uk site includes very substantial numbers of cases after 2000. Please take the time to look.  

This page lists 2 cases, and was prepared on 06 June 2013. These case are being transferred one by one to the main swarb.co.uk site which presents them better, with links to full text where we have it, and much improved cross referencing.

In Re Ratcliffe, Deceased
19 Mar 1999 ChD	Inheritance Tax, Wills and Probate	1 Cites
	When apportioning a residuary estate between charitable and non-charitable beneficiaries, the debts should be paid first, the estate divided, and only then the Inheritance Tax calculated. The gross division system used in this case had prejudiced the non-charitable beneficiaries.

Grimwood-Taylor and Another -v- Inland Revenue [1999] UKSC SPC00223
23 Nov 1999 SCIT	Inheritance Tax
	SCIT INHERITANCE TAX -Exempt transfers and relief - Business property - Relevant business property - Shares held by Deceased in two companies - Whether the business carried on by the companies was excluded from business property relief as consisting wholly or mainly of one or more of dealing in securities, stocks or shares, land or buildings or making or holding investments - Whether the relevant companies were, with one or more other companies members of a group - Whether the business of the company or either of them was carried on otherwise than for gain - Inheritance Tax Act 1984 Sections 103, 104, 105, 111 and 112.
	Link[s] omitted