Arron Banks v The Commissioners for HM Revenue and Customs: [2020] UKUT 0101 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Herrington on 1 April 2020.
Read the full decision in .
INHERITANCE TAX – exemption for gifts to political parties – s 24 Inheritance Tax Act 1984 – gift to UK Independence Party not within scope of exemption – whether breach of European Convention on Human Rights – whether breach of European Union law.
Published 6 April 2020