Other cases that caught our eye: 27 January 2023

Administration of estates: In N Hall v HMRC [2023] UKFTT 32 (TC) (10 January 2023) a widow died and in her will granted an unrelated individual who had provided her with considerable practical support during her declining years the right to live in her house rent free for the rest of his life. On her death rather than selling the house to meet the IHT liability the beneficiaries agreed to meet it out of their own funds. The individual continued to live in the house and on his death IHT was paid on the basis that he had an interest in possession in the house i.e. that it formed part of his estate. There was then a change of mind by the executors and a claim was made for refund of that IHT on the basis that there had been no interest in possession. HMRC...

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