Inheritance tax

Lifetime transfer

Viscount Hood (executor of Lady Diana Hood) v Commissioners of HM Revenue and Customs

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  • Upper Tribunal (Tax and Chancery Chamber)
  • 7 July 2017
  • Rose J: President and Judge Bishopp
  • [2017] UKUT 276 (TCC)
Click here to read transcript: Viscount Hood (executor of Lady Diana Hood) v Commissioners of HM Revenue and Customs 
Transcript