EM2095 | Working the Enquiry: Claims of Non Taxable Sources: Legacies and Other Sources

Legacies

A legacy is capable of proof. Where a legacy is claimed to be the source of funds, full documentary evidence should be called for.

Sales of Personal Effects

Alleged sales of jewellery, sovereigns, collections, etc, all come within the same category. Evidence is required before the claim can be accepted for all but small amounts.

Household insurance policies generally require expensive items to be listed separately on the schedules.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Gifts

Any story of an alleged gift of cash from a deceased person needs to be supported by strong evidence. There may be little or no documentary evidence of any kind, but on occasions you will nevertheless be convinced from the way the story is told and circumstantial evidence, that it is indeed true. You should seek approval EM2057 before accepting or rejecting such explanations.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)