The Weekly Law Reports
[2005] 1 WLR 1772
Chancery Division
Green and another
v
Inland Revenue Commissioners
[2005] EWHC 14 (Ch)
2004 Dec 14;
2005 Jan 11
2005 Jan 11
Mann J
Revenue
— Inheritance tax
— Settled property
— Deceased having life interests in settled funds
— Deceased having personal debts at date of death
— Whether debts available to reduce value of settled assets in computing amount chargeable to tax
—
Inheritance Tax Act 1984 (c 51) (as renamed by Finance Act 1986 (c 41) s. 100), ss. 5(1)(3), 49(1)
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