The Resource Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far?

Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far?

Label
Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far?
Title
Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far?
Creator
Subject
Language
eng
Summary
This case note reflects on guidance given in Buzzoni v Revenue and Customs Commissioners (CA) and Hood v Revenue and Customs Commissioners (CA) on the application of the reservation of benefit rules for inheritance tax purposes under the second limb of the Finance Act 1986 s.102(1)(b) to gifts of reversionary sub-leases. It considers the extent to which the cases can be distinguished, and notes questions left unanswered by Hood
Citation source
In: British tax review. - London. - (2020), no. 2 ; p. 164-174
http://library.link/vocab/creatorName
Chamberlain, E
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • inheritance tax
  • leasing
  • gift tax
Label
Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far?
Instantiates
Publication
Label
Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far?
Publication

Library Locations

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      52.3736660 4.9336932
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