Inheritance tax HM Commissioners of Revenue and Customs v Lockyer and another (as personal representatives of Pawson, deceased) EG05/02/2013PrintDownload Upper Tribunal (Tax and Chancery Chamber) 28 January 2013 Henderson J [2013] UKUT 050 (TCC) See transcript here. Thank you for reading EG Want to read more? Enjoy a story a week for FREE. Register Find Out More Already a subscriber or registered user? Sign in Transcript