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Ingram Part 1: Inheritance Tax Planning and the family home

The Court of Appeal decision in Ingram and another v Commissioners of Inland Revenue (1997) STC sent shock waves through the tax planning professions, although of course, the case will undoubtedly proceed to the House of Lords.

This issue features two articles examining the case.

Firstly, Nick Hughes of Williams Jeffrey Barber examines the facts behind the case and provides an alternative solution

1 November 1997

Ingram Part 1: Inheritance Tax Planning and the family home

The Court of Appeal decision in Ingram and another v Commissioners of Inland Revenue (1997) STC sent shock waves through the tax planning professions, although of course, the case will undoubtedly proceed to the House of Lords.

This issue features two articles examining the case.

Firstly, Nick Hughes of Williams Jeffrey Barber examines the facts behind the case and provides an alternative solution.

Many will have noted the Court of Appeal's recent majority (2:1) decision in favour of the Inland Revenue in Ingram v IRC 1997 STC 1234 and will be concerned for those of their clients who have either already effected Inheritance Tax saving arrangements in connection with the family home or are contemplating doing so.

The purpose of this article is briefly to review the Ingram case, the basis of the decision and to consider an alternative solution which we believe can achieve the inte...

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