LEXGREEN SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00289 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE THOMAS SCOTT and JUDGE VIMAL TILAKAPALA on 31 July 2026
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INHERITANCE TAX –secondary liability of settlor for inheritance tax under section 201 Inheritance Tax Act 1984 where a chargeable transfer is made “during the life of the settlor” – whether this includes a corporate settlor – yes – appeal dismissed
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Published 31 July 2026