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09 April 2015

FTT Decision: Seddon v HMRC

INHERITANCE TAX – settled property – scrip dividends – whether income or capital – whether property comprised in the settlement for the purposes of an exit charge before the first 10 year anniversary – Inheritance Tax Act 1984, s68(5)(c) – appeal dismissed
David Yates acted for HMRC.
Click here for the full decision.

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