![CA-2025-001477 - [2025] EWCA Civ 1360](https://backend.juristeca.com/files/emisores/logo_Sjvxvlx.png){kind=logo}
Disputed Head 7: Taxation/ IHT 1 The Pleaded Claim
Disputed Head 7: Taxation/ IHT
1 The Pleaded Claim
Paragraph 22, in the preamble part of the Schedule of Loss, provides the only background for Disputed Head 7:
“22. The sale of the Flats at an earlier date would have enabled the Wilsons to gift the proceeds to their children to buy a home. Rises in value of those homes would not have been subject to VAT. In addition, the Wilsons are now 68 and 63 respectively and gifts at an earlier point would have lessened the risk that those gifts would be subject to IHT on the death of the Wilsons. Insurance is available to cover such risk”.
The claim itself is wholly unparticularised and unquantified, simply saying:
“CGT liability-TBC
Cost of Insurance Premium”
- Heading
- LORD JUSTICE COULSON
- 2.The Background Facts
- The Pleaded Case
- The Wilsons’ Schedule of Loss
- The Judgment
- The Applicable Principles
- The Seven Disputed Heads of Loss: General
- Disputed Head 1: Total Capital Losses The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Discussion and Conclusion
- Disputed Head 2: Investment Loss The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Conclusion
- Disputed Head 3: Re-Investment Loss The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Conclusion
- Disputed Head 4: Rental Income Loss The Pleaded Case
- The Judgment
- Discussion and Conclusion
- Disputed Head 5: Secured Borrowing Loss The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- 4 Conclusion
- Disputed Head 6: Indemnity
- Disputed Head 7: Taxation/ IHT 1 The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Conclusion
- Conclusions