A ‘loan note’ Inheritance Tax planning scheme which has failed at first instance: https://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j12698/TC%2008776.pdf
A ‘loan note’ Inheritance Tax planning scheme which has failed at first instance: https://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j12698/TC%2008776.pdf
Charles Cooper | Barrister 