New Judgment: Commissioners for HMRC v Parry & Ors [2020] UKSC 35 – UKSC Blog

Posted August 20th, 2020 in inheritance tax, news, pensions, statutory interpretation, Supreme Court by sally

‘This appeal was about whether the pension scheme transfer by the late Mrs Staveley, and her omission to take income benefits which were then payable, constituted, or are to be treated as constituting, for the purposes of the Inheritance Tax 1984 a “disposition” which is a “transfer of value” in favour of her sons, who were to be the beneficiaries of the death benefit.’

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UKSC Blog, 19th August 2020

Source: ukscblog.com