Abstract
Language | English |
---|---|
Pages | 112-115 |
Number of pages | 4 |
Journal | Coventry Law Journal |
Volume | 23 |
Issue number | 2 |
State | Published - 24 Jan 2019 |
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Case comment - Banks v Revenue and Customs Commissioners [2018] UKFTT 617 (TC). / Stanford, Ben; MacLennan, Stuart; Foster, Steve.
In: Coventry Law Journal, Vol. 23, No. 2, 24.01.2019, p. 112-115.Research output: Contribution to journal › Article
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TY - JOUR
T1 - Case comment - Banks v Revenue and Customs Commissioners [2018] UKFTT 617 (TC)
AU - Stanford,Ben
AU - MacLennan,Stuart
AU - Foster,Steve
PY - 2019/1/24
Y1 - 2019/1/24
N2 - 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.
AB - 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.
M3 - Article
VL - 23
SP - 112
EP - 115
JO - Law Journal
T2 - Law Journal
JF - Law Journal
SN - 1758-2512
IS - 2
ER -