Commissioners of Inland Revenue v The Duchess of Portland

Core Citations

CONSIDERS

• Domicile and Matrimonial Proceedings Act 1973 - Articles : S-1
• Income and Corporation Taxes Act 1970 - Articles : S-122

REFERS TO

• Gray (orse. Formosa) v Formosa
• Commissioners of Inland Revenue v Bullock
• Re Scullard, decd. Smith v Brock

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• Udny v Udny
• Re Marrett. Chalmers v Wingfield

CITES

• Bradford v Young
• Bell v Kennedy
• Qureshi v Qureshi

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• Re Flynn, decd
• In the Estate of Fuld, deceased (No 3); Hartley v Fuld

CONSIDERED in

• Plummer v Commissioners of Inland Revenue
• O'Donnell v O'Donnell
• Adrian Nicholas Morris v Adrian Michael Davies and Others

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• Barlow Clowes International Ltd and Others v Henwood
• Timothy Stonich Petitioner v Tamara Stonich Respondent
• Timothy Stonich v Tamara Stonich

CITED in

• Steven Lord Lloyd-Bagrationi v The estate of Stephen Henry Lloyd (Deceased)

REPORTED OPINION OF in

• [1982] 1 All ER 784
• [1982] 3 FLR 293
• 54 TC 648

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• [1982] BTC 65
• [1982] CH 314
• [1982] 2 WLR 367

REFERRED in

• Hossein Mehjoo v Harben Barker (A Firm)and Another
• Peters Roger May v Pinder Lillian Gek Lian

This document cites

• Commissioners of Inland Revenue v Bullock
• Gray (orse. Formosa) v Formosa
• Re Flynn, decd
• Re Marrett. Chalmers v Wingfield
• Fleming and Another v Horniman and Another (Fleming Intervening)



See all quotations

• In the Estate of Fuld, deceased (No 3); Hartley v Fuld
• Bell v Kennedy
• Re Scullard, decd. Smith v Brock
• Re Lloyd Evans, decd. National Provincial Bank v Evans
• Udny v Udny
• Bradford v Young
• Qureshi v Qureshi
• Raffenel, in the Goods of
• Zanelli v Zanelli
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Domicile and Matrimonial Proceedings Act 1973