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引用次数: 0
摘要
摘要在遗嘱中对某一特定财产享有终身权益的受益人,在第三方自愿支付只能通过遗嘱执行人出售该财产来偿还的遗产债务的情况下,是否具有占有该财产的强制执行权利?最近Hall v HMRC [2023] UKFTT 32 (TC)一案的裁决认为,不存在这样的权利,因此,终身权益受益人在遗产税方面没有“占有权益”。本文对这一结果提出质疑,认为第三方付款解除了遗产债务,并赋予终身权益受益人在遗产管理后占有财产的可执行权利,因此必须产生“占有权益”。
Interests in possession: a critique of Hall v HMRC
Abstract Does a beneficiary with a life interest in a particular property under a will have an enforceable right to occupy that property in circumstances where a third party voluntarily pays an estate debt that could only otherwise have been satisfied by the executors selling the property? The recent decision in Hall v HMRC [2023] UKFTT 32 (TC) held that no such right existed and, as a result, the life-interest beneficiary did not have an ‘interest in possession’ for inheritance tax purposes. This article questions that result by arguing that the third-party payments discharged the estate debt and granted the life-interest beneficiary an enforceable right to occupy the property following the administration of the estate such that an ‘interest in possession’ must arise.