Dr John F Avery Jones.

Decision released 13 June 2002.

Inheritance tax – Principal residence – Interest in possession – Disclaimer – Death of wife – Right to live in property granted to surviving husband – Property divided into two flats, one occupied by tenant – Husband had no interest in possession in tenanted flat – Husband never occupied other flat – No disclaimer by conduct of interest in other flat – Disclaimer not readily presumed where it was to person’s advantage to retain gift – Inheritance Tax Act 1984, s. 93.

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