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A matter of interests on death

Category Technical Articles
AuthorTechnical Department
Article by Keith M Gordon, barrister, chartered accountant and tax adviser. This article appeared in the January 2006 issue of Tax Adviser. The author considers the Special Commissioner's decision in Judge and Judge (Personal Representations of Walden deceased) v HMRC that a widow's occupation of the former matrimonial home did not amount to an interest in possession.

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