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If property is left by will into an existing interest in possession pilot trust, will it qualify as an immediate post-death interest?
Ashcroft v Barnsdale and others, High Court (Chancery Division), [2010] EWHC 1948 (Ch)
The beneficiary of a £1 million estate is thinking of making a charitable donation of £100,000. He also has annual employment income of £200,000
Nine documents for discussion and consultation
Re Ahmad (Deceased), Chancery Division
HMRC: 'We do not read more into IHTA 1984, s 105(4)(b) than it says'
A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold
Atkinson and another (executors of Atkinson, deceased) (TC420)
EC consults on extent of problem
Jiggens and another v Low and another, Chancery Division
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A mother, father, daughter and son-in-law run a business in partnership. The balance sheet includes a property that was used for the business, but which has been let out for the past 12 years
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