DR JOHN F AVERY JONES CBE

Inheritance tax – joint bank account between the Deceased and her two daughters – finding that this was held beneficially as joint tenants and that the Deceased had made an immediate gift of a fluctuating and defeasible amount consisting of the balance from time to time – whole amount liable to inheritance tax either under IHTA 1984 s. 5(2) or as a gift with reservation – appeal dismissed

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