Commissioners for HM Revenue and Customs v Trustees of the Nelson Dance Family Settlement

Core Citations

CONSIDERS

• Lawrence v Boswell

RESUELVE RECURSO

• Commissioners for HM Revenue and Customs v Trustees of the Nelson Dance Family Settlement

AFFIRMS

• Commissioners for HM Revenue and Customs v Trustees of the Nelson Dance Family Settlement

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-104
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-105
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984

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• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-3
• 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-116
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-98
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-94

REPORTED OPINION OF in

• [2009] STC 802
• [2009] BTC 8003

This document cites

• Commissioners for HM Revenue and Customs v Trustees of the Nelson Dance Family Settlement
• Lawrence v Boswell
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984