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CheckLists.Tax (beta)

C5. Gift to a company
INHERITANCE TAX
Gift with reservation of benefit
- Query whether transfer to company owned by transferor can be a gift
- If the transferor owns all the shares in the company there will usually not be a transfer of value, but query whether it can amount to a gift?
Legislation:
Cases:
HMRC manuals:
Commentary: McCutcheon 7-51;
See also:
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