Donations to the UK Independence Party (UKIP) made by an individual and a company he controlled did not qualify for the inheritance tax (IHT) exemption for gifts to political parties and were immediately chargeable transfers.
Summary
Donations to the UK Independence Party (UKIP) by an individual and a company he controlled did not qualify for the inheritance tax (IHT) exemption for gifts to political parties and were immediately chargeable transfers.
