Dr John F Avery Jones.

Decision released 11 December 2002.

Inheritance tax – Unit trusts – Tax relief for sale within 12 months of death – Investment in unit trusts discovered more than 12 months after death – Units had gone down in value since date of death – Revenue refusing tax relief – Whether relief available for sale more than 12 months after death – Inheritance Tax Act 1984, Pt. IV, Ch. III.

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