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: 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 Lavelle v Lavelle and Others Stamp Duty Land Tax De minimis cases pre-owned assets rules Residence Nil Rate Band pre-owned assets tax double trust schemes The Phizackerley Case Estate Planning Intergenerational Excluded transactions PDI SDLT IDD Reversionary leases HPI Impediments to planning Inland Revenue Statement of Practice RNRB Wolff and another -v- Wolff and others contribution condition pre-owned assets provisions The Ingram Scheme Post Death Interest