Commissioners of Inland Revenue v Schroder

Core Citations

REPORTED OPINION OF in

• [1983] BTC 288
• [1983] STC 480

REFERRED in

• Commissioners of Inland Revenue v Botnar
• Fitzwood Pty Ltd v Unique Goalpty Ltd (in Liquidation)
• Bathurst and another v Bathurst and Others

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• Dr Marko Lehtimäki v The Children's Investment Fund Foundation (UK)

CONSIDERED in

• Austec Wagga Wagga Pty Ltd v Rarebreed Wagga Pty Ltd
• Rayner and Others v N J Sheaffe Pty Ltd &Ors
• Hillcrest (Ilford) Pty Ltd v Kingsford (Ilford) Pty Ltd (No 2)

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• Re Z Trust

FOLLOWED in

• Re Circle Trust
• The Bird Trust

CITED in

• Re the Bird Charitable Trust and the Bird Purpose Trust; Basel Trust Corporation (Channel Islands) Ltd v Ghirlandina Anstalt and Others

This document cites

• Blausten v Commissioners of Inland Revenue
• McPhail v Doulton, sub nom Re Baden's Deed Trusts (No 1)
• Vandervell v Commissioners of Inland Revenue
• Flower's Settlement Trusts, Re Flower v Commissioners of Inland Revenue
• Re Willis. Shaw v Willis



See all quotations

• Re Park. Public Trustee v Armstrong
• Re Manisty's Settlement
• Re Whitehead's Will Trusts
• Re Hay's Settlement Trusts
• Re Locker's Settlement
• Finance Act 1969
• Finance Act 1936
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Stamp Act 1891