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Planning with owner-occupied property - general considerations


Key issues in relation to the uses of owner-occupied property in estate planning


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Tags: Kildrummy (Jersey) Ltd v CIR Reversionary lease scheme Impediments to planning Ingram v IRC contribution condition Excluded transactions Eversden schemes IHT The Ingram Scheme De minimis cases double trust schemes Reversionary leases pre-owned assets rules Residence Nil Rate Band St Aubyn v Attorney General HL double trust scheme Inland Revenue Statement of Practice  Inheritance Tax The Phizackerley Case Wolff and another -v- Wolff and others pre-owned assets tax POAT Lavelle v Lavelle and Others RNRB pre-owned assets provisions Buzzoni v HMRC  disposal condition Stamp Duty Land Tax SDLT CGT Capital Gains Tax PDI Intergenerational CIR v Eversden Post Death Interest

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