Child's Trustee Company v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1894 - Articles : S-1
• Finance Act 1894 - Articles : S-2
• Finance Act 1894 - Articles : S-3

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• Westminster Bank v Attorney General
• Re Hodson's Settlement. Brookes v Attorney General
• D'Avigdor-Goldsmid v Commissioners of Inland Revenue

DISTINGUISHES

• Wrightson v Commissioners of Inland Revenue

REFERS TO

• Ward v Commissioner of Inland Revenue

FOLLOWS

• Attorney General v Hawkins

REPORTED OPINION OF in

• [1960] 2 All ER 209
• 39 ATC 96
• 1960TR 123

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• [1960] 104 SJ 448
• [1960] 2 WLR 903
• [1960] CH 534

DISTINGUISHED in

• General Accident, Fire and Life Assurance Corporation Ltd v Commissioners of Inland Revenue
• Re Harmsworth, deceased ; Barclays Bank Ltd v Inland Revenue Comissioners

FOLLOWED in

• Re Midwood's Settlement ; Blakey v Midwood

CONSIDERED in

• Re Kilpatrick's Policies Trusts ; Kilpatrick v Commissioners of Inland Revenue