Miss JM Powell

Decision released 7 February 2008

Inheritance tax – business property relief – shares acquired by deceased two days before death – whether shares qualified for business property relief for IHT purposes – whether shares identifiable with shares held by the deceased for two-year qualifying period – effect of informality of arrangement – whether Duomatic principle applicable – appeal dismissed – Inheritance Tax Act 1984, s. 107(4) – Taxation of Chargeable Gains Act 1992, s. 126–136.

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