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Decision Number: TC 06768
Appellant: Arron Banks
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Ashley GREENBANK
Date Of Decision: 15/10/2018
Main Category: INHERITANCE TAX
Main Subcategory: Human rights
Notes: INHERITANCE TAX – exemption from IHT for gifts to political parties – section 24 Inheritance Tax Act 1984 – whether breach of European Convention on Human Rights – whether breach of European Union law
Decision(s) to Download: TC06768.pdf TC06768.pdf