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