Tax

Hosking v Revenue and Customs (INHERITANCE TAX - exempt transfers - s.21 of IHTA 1984 - whether Gifts part of normal expenditure - whether a pattern of actual regular payments established - s.24 of IHTA 1984 - Human Rights Act 1998, Articles 10, 14 and Article 1 Protocol 1 - whether discrimination on grounds of "political opinion")

[2026] UKFTT TC 406First-tier Tribunal (Tax)2026

“FIRST-TIER TRIBUNAL TAX CHAMBER Taylor House, London Heard On: 23 And 24 October 2025Judgment Date: 18 March 2026 B e f o r e :”

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