Barclays Bank Trust Company Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• Pearson v Commissioners of Inland Revenue
• Re Pilkington's Will Trusts
• Re Halsted's Will Trusts

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-89
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-4

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• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-222
• Trustee Act 1925
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-71
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-49
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-5
• Trustee Act 1925 - Articles : S-32

This document cites

• Re Pilkington's Will Trusts
• Pearson v Commissioners of Inland Revenue
• Re Halsted's Will Trusts
• Trustee Act 1925
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984