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![Pride [2023] UKFTT 00316 (TC)](https://trustsbarrister.co.uk/wp-content/uploads/2023/05/ftt-taylor-house-london-1.jpg?w=779)
Pride [2023] UKFTT 00316 (TC)
Read more: Pride [2023] UKFTT 00316 (TC)A ‘loan note’ Inheritance Tax planning scheme which has failed at first instance: https://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j12698/TC%2008776.pdf
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![Naidoo v. Barton [2023] EWHC 500 (Ch)](https://trustsbarrister.co.uk/wp-content/uploads/2023/05/rcj2.jpg?w=946)
Naidoo v. Barton [2023] EWHC 500 (Ch)
Read more: Naidoo v. Barton [2023] EWHC 500 (Ch)A Mutual Wills agreement, in the absence of ‘any advice directed to or capable of ensuring that their wish to enter into such an agreement was in the exercise of their own free will’, has been set aside for undue influence: https://caselaw.nationalarchives.gov.uk/ewhc/ch/2023/500
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Hall [2023] UKFTT 00032 (TC)
Read more: Hall [2023] UKFTT 00032 (TC)No Interest in Possession trust arises over the house where estate assets, apart from the house in question, are insufficient to pay the Inheritance Tax, but the beneficiaries choose to pay the Inheritance Tax personally and retain the house: https://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j12625/TC%2008691a.pdf
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Charles Cooper | Barrister 