AG for Northern Ireland v Heron 1959 TR 1; 38 ATC 3 (CA) looked at the definition of ‘normal’ and ‘reasonable’ as taken from estate duty.
In Bennett v IRC 1995 STC 54 the judge’s view was that the term normal “connotes expenditure which at the time it took place accorded with the settled pattern of expenditure adopted by the transferor.”
Whether subsistence payments from parents constituted “support” or “maintenance” and exempt from CAT under section 82. The TAC held that the payments were taxable. 14TACD2018
