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Property IHT Law

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  • Property IHT Law

    Hi all,

    I've been considering options with regard to rapidly releasing the value held in a property. As far as I can tell, other than selling and downsizing, it may be possible to sell the home, at an independently valued market price, while carving out a lease.

    I'm aware that the recent Hood vs HMRC ruling proscribes leases as a reservation on gifts. Does this take any effect on sales? I've come across the suggestion that it might be instead necessary to occupy the 'license to occupy'. Is there any truth to this?

    Any advice would be much appreciated,

    Many thanks
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