Barclays Wealth Trustees (Jersey) Ltd and Another v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Rysaffe Trustee Company (CI) Ltd v Commissioners of Inland Revenue

CITES

• Marshall (Inspector of Taxes) v Kerr
• The Commissioners for HM Revenue and Customs v Dv3 RS Ltd Partnership

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-64
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-58
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-48

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• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-60
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-61
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-81
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-82
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-44
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984

REPORTED OPINION OF in

• [2015] BTC 28

CONSIDERED in

• Barclays Wealth Trustees (Jersey) Ltd and Another v The Commissioners for HM Revenue and Customs

This document cites

• The Commissioners for HM Revenue and Customs v Dv3 RS Ltd Partnership
• Rysaffe Trustee Company (CI) Ltd v Commissioners of Inland Revenue
• Marshall (Inspector of Taxes) v Kerr
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984