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 language | English |
|---|---|
| Pages (from-to) | 112-115 |
| Number of pages | 4 |
| Journal | Coventry Law Journal |
| Volume | 23 |
| Issue number | 2 |
| Publication status | Published - 24 Jan 2019 |