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