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J Shelford, I Lazar, R Herbert and M Herbert (as executors of J Herbert deceased) and J Shelford (as trustee of the Herbert Life Interest Trust Settlement) (TC7549)
In 2002, Mr H (who died in 2013) entered into a home loan scheme. The agreed purpose was to remove the value of his home from his estate for inheritance tax purposes while he continued to live in it rent-free until his death. Broadly, this involved the sale of
