Planning with owner-occupied property - general considerations

Key issues in relation to the uses of owner-occupied property in estate planning

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Tags: Intergenerational The Ingram Scheme Post Death Interest Buzzoni v HMRC St Aubyn v Attorney General HL POAT Eversden schemes Kildrummy (Jersey) Ltd v CIR disposal condition CIR v Eversden Ingram v IRC double trust scheme Reversionary lease scheme HPI Lavelle v Lavelle and Others Impediments to planning Stamp Duty Land Tax De minimis cases pre-owned assets rules Inland Revenue Statement of Practice Residence Nil Rate Band RNRB pre-owned assets tax Wolff and another -v- Wolff and others Excluded transactions PDI SDLT IDD Reversionary leases pre-owned assets provisions double trust schemes The Phizackerley Case Estate Planning contribution condition