The Personal Representatives of Rachel Staveley v The Commissioners for HM Revenue and Customs: [2017] UKUT 0004 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Barling and Judge Berner on 10 January 2017.

Read the full decision in The Personal Representatives of Rachel Staveley v The Commissioners for HM Revenue and Customs: [2017] UKUT 0004 (TCC).

INHERITANCE TAX – whether transfer of funds to a personal pension plan was a transfer of value – Inheritance Tax Act 1984, s 3(1) and s 10 – whether deceased’s omission to take lifetime pension benefits was to be treated as a disposition and transfer of value – s 3(3) IHTA.

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