Case Law

AG for Northern Ireland v Heron 1959 TR 1; 38 ATC 3 (CA) looked at the definition of ‘normal’ and ‘reasonable’ as taken from estate duty.

In Bennett v IRC 1995 STC 54 the judge’s view was that the term normal “connotes expenditure which at the time it took place accorded with the settled pattern of expenditure adopted by the transferor.”

Whether subsistence payments from parents constituted “support” or “maintenance” and exempt from CAT under section 82. The TAC held that the payments were taxable. 14TACD2018

The appeal concerned the CAT exemption on an inheritance taken by a parent from a child on the death of the child where the child had taken a non-exempt gift or inheritance from his/her parents within the period of 5 years immediately prior to the death of the child. 20TACD2021