Chapter IHTM14336
| Published date | 20 March 2016 |
| Record Number | IHTM14336 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Except in the case of land or chattels (IHTM14341), the fact that the donor gave full consideration for the benefit or enjoyment which they obtained will not be sufficient to say that there is no reservation.
ExampleAlex, who is a partner, withdraws capital from his partnership capital account and gives it to Bella. Bella then lends the partnership an equivalent cash sum.
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