Tax cases: Inheritance Tax

Tax case articles (Inheritance Tax):

• Atkinson and Anor v Revenue & Customs.....[agricultural property relief where occupant forced to live in care home due to ill-health]
• Barclays Bank Trust Co Ltd v CIR.....[business property relief and excepted assets]
• CIR v Bullock.....[domicile of choice]
• Clore (Deceased) (No. 2), Official Solicitor v Clore and Others.....[domicile of choice]
• Harrold v Inland Revenue Commissioners.....[agricultural property; whether occupied for agricultural purposes]
• Robertson v CIR.....[levy of penalty where best possible estimates used]
• Weston (Weston's Executor) v CIR.....[whether caravan park attracts business property relief]

Tax case articles (all)

Browse ACCA tax case articles for all subject areas