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

Core Citations

CONSIDERS

• Rysaffe Trustee Company (CI) Ltd v Commissioners of Inland Revenue
• Marshall (Inspector of Taxes) v Kerr
• Rysaffe Trustee Company (CI) Ltd v Commissioners of Inland Revenue

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• The Commissioners for HM Revenue and Customs v Dv3 RS Ltd Partnership
• Barclays Wealth Trustees (Jersey) Ltd and Another v Revenue and Customs Commissioners

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-58
• Finance Act 1975

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• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-222
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-48

REPORTED OPINION OF in

• [2017] BTC 27
• [2018] 1 WLR 2312

CONSIDERED in

• Link Trustee Services (Jersey) Ltd v C and D and E and F and G and H

This document cites

• The Commissioners for HM Revenue and Customs v Dv3 RS Ltd Partnership
• Barclays Wealth Trustees (Jersey) Ltd and Another v Revenue and Customs Commissioners
• Rysaffe Trustee Company (CI) Ltd v Commissioners of Inland Revenue
• Rysaffe Trustee Company (CI) Ltd v Commissioners of Inland Revenue
• Marshall (Inspector of Taxes) v Kerr



See all quotations

• Finance Act 1975
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984