The Resource Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC

Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC

Label
Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC
Title
Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC
Creator
Subject
Language
eng
Summary
This case note examines Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC. The case concerned an appeal against a determination of a liability for inheritance tax said to arise in relation to the 10 year charge applicable to trusts under section 67 of the Inheritance Tax Act 1984 (IHTA). The key issue was whether certain property ought to be regarded as "excluded property" for the purposes of the legislation - if so, no tax in respect of that property was due
Citation source
In: British tax review. - London. - (2016),
http://library.link/vocab/creatorName
Chandler-Millington, S
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • inheritance tax
  • trust
  • domicile
Label
Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC
Instantiates
Publication
Label
Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...