- Cited — Hood v HM Revenue and Customs 2018-10-30
“…I can now move on to the decision of the Court of Appeal in In re Nichols, deceased [1975] 1 WLR 534, which Mr Taube described as the lynch-pin of HMRC’s case. It concerned a lifetime gift and lease-back of the Lawford Hall estate in Essex in 1955, made by the…”
- Cited — Hood v HM Revenue and Customs 2018-10-30
“…is true and if, in addition to the leasehold estate which she reserved, Lady Ingram had obtained by covenant any additional benefits, as in In re Nichols, decd [1975] 1 WLR 534, they would have been benefits reserved. But in a case such as this, when she in fact received no such benefits, the contractual nature of the lease seems to m…”
- Cited — Hood v HM Revenue and Customs 2018-10-30
“…“…if, in addition to the leasehold estate which she reserved, Lady Ingram had obtained by covenant any additional benefits as in In re Nichols, decd. [1975] 1 WLR 534, they would have been benefits reserved.”…”