[2019] UKFTT 0657 (TC)

Judge Victoria Nicholl, Mr Christopher Jenkins

Decision released 30 October 2019

Inheritance tax – Whether the drafting in a will created an interest in possession – Yes – Was the interest disclaimed – No.

  The FTT has found that the terms of the deceasedʼs will created an interest in possession for the benefit of her brother that had not been disclaimed by him and therefore the property concerned fell to be included in his estate on death.


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