Case comment - Banks v Revenue and Customs Commissioners [2018] UKFTT 617 (TC)

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Abstract

Considers Banks v Revenue and Customs Commissioners (FTT) on whether the condition under the Inheritance Tax Act 1984 s.24(2) that the IHT exemption on political donations was only available if the recipient party had a member elected to the House of Commons was unjustifiably discriminatory.
Original languageEnglish
Pages (from-to)112-115
Number of pages4
JournalCoventry Law Journal
Volume23
Issue number2
Publication statusPublished - 24 Jan 2019

Bibliographical note

Accepted 1st December 2018 by the Editor.

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