Brander (Earl of Balfour) v HM Revenue and Customs

Core Citations

RESUELVE RECURSO

• Brander (Earl of Balfour) v HM Revenue and Customs

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-105

REFERS TO

• Commissioners of Inland Revenue v George and Another

CITES

• Lloyds TSB Bank Plc v Hayward
• Mackenzie v Johnstone
• Martin v Commissioners of Inland Revenue

[See more]

• Commissioners of Inland Revenue v Miller
• Scales (HM Inspector of Taxes) v George Thompson & Company, Ltd
• Smart's Trustee v Smart's Trustees
• Earl of Balfour v Keeper of the Registers of Scotland and Others
• Bayne's Trustees v Bayne
• Cathcart's Trustees v Allardice
• Clark and Others
• Johnston v Johnston
• Burkinyoung (Executor of Burkinyoung deceased) v Commissioners of Inland Revenue
• E v Secretary of State for the Home Department
• Edwards (Inspector of Taxes) v Bairstow
• Farmer v IRC
• Finch v Commissioners of Inland Revenue

APPLIES

• McCall and another (personal representatives of McClean (Deceased) v HM Revenue and Customs

REPORTED OPINION OF in

• [2010] STC 2666
• [2010] BTC 1656

CITED in

• Murray Group Holdings Ltd and Others v Revenue and Customs Commissioners

This document cites

• Commissioners of Inland Revenue v Miller
• Lloyds TSB Bank Plc v Hayward
• Finch v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v George and Another
• E v Secretary of State for the Home Department



See all quotations

• Earl of Balfour v Keeper of the Registers of Scotland and Others
• Edwards (Inspector of Taxes) v Bairstow
• North British Railway Company Company v Greig
• Clark and Others
• Mackenzie v Johnstone
• Bayne's Trustees v Bayne
• Johnston v Johnston
• Cathcart's Trustees v Allardice
• Scales (HM Inspector of Taxes) v George Thompson & Company, Ltd
• Smart's Trustee v Smart's Trustees
• Burkinyoung (Executor of Burkinyoung deceased) v Commissioners of Inland Revenue
• McCall and another (personal representatives of McClean (Deceased) v HM Revenue and Customs
• Farmer v IRC
• Martin and Another (Executors of Estate of Moore dec'd) v Commissioners of Inland Revenue
• Martin v Commissioners of Inland Revenue
• Johnstone v Mackenzie's Trustees
• Lady Miller v Commissioners of Inland Revenue
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Tribunals, Courts and Enforcement Act 2007