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

Ben Stanford, Stuart MacLennan, Steve Foster

Research output: Contribution to journal › Article

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.
LanguageEnglish
Pages112-115
Number of pages4
JournalCoventry Law Journal
Volume23
Issue number2
StatePublished - 24 Jan 2019

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Cite this

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

Stanford, B, MacLennan, S & Foster, S 2019, 'Case comment - Banks v Revenue and Customs Commissioners [2018] UKFTT 617 (TC)' Coventry Law Journal, vol. 23, no. 2, pp. 112-115.
Stanford B, MacLennan S, Foster S. Case comment - Banks v Revenue and Customs Commissioners [2018] UKFTT 617 (TC). Coventry Law Journal. 2019 Jan 24;23(2):112-115.
Stanford, Ben ; MacLennan, Stuart ; Foster, Steve. / Case comment - Banks v Revenue and Customs Commissioners [2018] UKFTT 617 (TC). In: Coventry Law Journal. 2019 ; Vol. 23, No. 2. pp. 112-115
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