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![Bhaur v. Equity First Trustees [2023] EWCA Civ 534](https://trustsbarrister.co.uk/wp-content/uploads/2023/05/rcj2.jpg?w=946)
Bhaur v. Equity First Trustees [2023] EWCA Civ 534
Read more: Bhaur v. Equity First Trustees [2023] EWCA Civ 534No mistake where ‘deliberately chose to implement what they knew to be a tax avoidance scheme [with] … a risk of failure’: https://caselaw.nationalarchives.gov.uk/ewca/civ/2023/534
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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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![Hall [2023] UKFTT 00032 (TC)](https://trustsbarrister.co.uk/wp-content/uploads/2023/05/ftt-taylor-house-london-1.jpg?w=779)
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