Dr John F Avery Jones CBE

Decision released 14 February 2007

Inheritance tax – non-deductible debt (Finance Act 1986, s. 103 ) – half-share in house derived from deceased – whether excluded by s. 103(4) as being not a transfer of value because it was for the maintenance of the spouse withinInheritance Tax Act 1984, s. 11 – No – Appeal dismissed

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