Tax

Lexgreen Services Ltd v Revenue and Customs (INHERITANCE TAX - Meaning of life - s 201(1)(d) IHTA - does section apply to a corporate settlor? - was transfer made 'during the life of the settlor'?)

[2025] UKFTT TC TC09618First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER By remote video hearing Heard On: 8 May 2025Judgment Date: 21 August 2025 B e f o r e :”

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