Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far?
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The work Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far?
Resource Information
The work Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far?
- 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
- Geographic coverage
- Europe
- Language note
- English
Context
Context of Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far?Work of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/wYHiOvkcle4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/wYHiOvkcle4/">Buzzoni v HMRC and Lady Hood v HMRC : a reservation too far?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
