Rights of occupancy Gifts subject to reservationCommentary – Tax Reporter ¶613-750 Vacant possessionCommentary – Tax Reporter ¶658-700 HMRC Guidance – IHTM23202 ; IHTM24142 ; IHTM24143 ; IHTM24144
Gifts subject to reservationCommentary – Tax Reporter ¶613-750 Vacant possessionCommentary – Tax Reporter ¶658-700 HMRC Guidance – IHTM23202 ; IHTM24142 ; IHTM24143 ; IHTM24144