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A New Role for the Special Commissioner

William Massey QC analyses this new role in the light of Application to vary Undertakings of Owners A and B (SpC 439 of 27 October 2004), in which he acted as leading counsel for A and B

 
William Massey QC analyses this new role in the light of Application to vary Undertakings of Owners A and B (SpC 439 of 27 October 2004) in which he acted as leading counsel for A and B
 
Between 1976 and Budget Day 1998 much of the 'heritage' of the UK passed from father/mother to son/daughter with the benefit of conditional exemption from IHT. The objects had been designated by the Treasury as 'of national scientific historic or artistic interest'. Each owner had made a claim on the occasion when the...

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