Dr A N Brice.

Decision released 30 May 2001.

Inheritance tax – Settled property – Interest in possession – Testator’s will gave directions to trustees permitting two married persons to live in house so long as they so wished – After testator’s death both moved into house until death of survivor – Whether survivor beneficially entitled to an interest in possession – Whether interest in possession subsisted in whole property or was shared with residuary beneficiaries – Inheritance Tax Act 1984, s. 49(1), 50(5).

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