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Home » Case Studies » No inheritance tax payable on gift

CASE study

No inheritance tax payable on gift

Our client instructed us to advise on the inheritance tax position following the death of his father, who had transferred a valuable property in London to our client four years prior to his death. Based on the specific facts of this case, we advised the client that he may have already acquired an interest in the property before the transfer was made. We presented our argument to HMRC that our client had acquired the whole of the equitable interest many years beforehand and, as a result, no inheritance tax was payable. HMRC agreed.

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