Buzzoni and Others v HMRC

Core Citations

CONSIDERS

• Finance Act 1986 - Articles : S-102
• Chick v Commissioner of Stamp Duties
• Re Clore's Settlement Trusts

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• Munro (H. R) v Commissioner of Stamp Duties
• Oakes v Commissioner of Stamp Duties (Nsw)

REFERS TO

• St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra
• Re Hampden Settlement Trusts
• Attorney General v Worrall

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• Amsprop Trading Ltd v Harris Distribution Ltd and Another
• Commissioners of Inland Revenue v Eversden and Another
• Lang v Webb

FOLLOWS

• Ingram and Another v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2012] BTC 1727
• [2013] STC 262

APPEAL RESOLVED in

• Buzzoni v Revenue and Customs Comrs

This document cites

• St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra
• Commissioners of Inland Revenue v Eversden and Another
• Ingram and Another v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Eversden and Another
• Re Nichols, decd



See all quotations

• Attorney General v Worrall
• Chick v Commissioner of Stamp Duties
• Attorney General v Grey (Earl)
• Re Hampden Settlement Trusts
• Re Hampden's Settlement Trusts
• Lang v Webb
• Amsprop Trading Ltd v Harris Distribution Ltd and Another
• Munro (H. R) v Commissioner of Stamp Duties
• Ingram and Another v Commissioners of Inland Revenue
• Re Clore's Settlement Trusts
• Buzzoni and Others
• Oakes v Commissioner of Stamp Duties (Nsw)
• Attorney General v Grey (Earl)
• Finance Act 1986
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Tribunals, Courts and Enforcement Act 2007