Commissioners of Inland Revenue v Botnar

Core Citations

REFERS TO

• Amis v Colls (HM Inspector of Taxes)
• Charter v Brackett
• Re Clore's Settlement Trusts

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• Commissioners of Inland Revenue v Schroder
• ALBERT LEE v Commissioners of Inland Revenue
• CORBETT'S EXECUTRICES v Commissioners of Inland Revenue
• Vestey v Commissioners of Inland Revenue (no 1)

CONSIDERS

• Income and Corporation Taxes Act 1988
• Congreve v Commissioners of Inland Revenue
• Vestey's Executors v Commissioners of Inland Revenue

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• Prenn v Simmonds
• Rabin v Gerson Berger Association Ltd
• R v Secretary of State for the Home Department, ex parte Khawaja

CITES

• Philippi v Commissioners of Inland Revenue
• SASSOON v Commissioners of Inland Revenue
• Latilla v Commissioners of Inland Revenue

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• Wellington v Reynolds
• Tennant v Smith
• Wilkins v Rogerson
• Whitbread & Company Ltd v Bell

APPLIES

• Lloyds Bank v Institute of Cancer Research ; Re Dellow's Will Trusts

FOLLOWS

• Re Manisty's Settlement

REPORTED OPINION OF in

• [1998] STC 38
• [1997] BTC 613

APPEAL RESOLVED in

• Commissioners of Inland Revenue v Botnar

AFFIRMED in

• Commissioners of Inland Revenue v Botnar

CONSIDERED in

• The X Trusts

This document cites

• R v Secretary of State for the Home Department, ex parte Khawaja
• Rabin v Gerson Berger Association Ltd
• Vestey v Commissioners of Inland Revenue (no 1)
• ALBERT LEE v Commissioners of Inland Revenue
• Wilkins v Rogerson



See all quotations

• Amis v Colls (HM Inspector of Taxes)
• CORBETT'S EXECUTRICES v Commissioners of Inland Revenue
• Lloyds Bank v Institute of Cancer Research ; Re Dellow's Will Trusts
• Vestey's Executors v Commissioners of Inland Revenue
• Philippi v Commissioners of Inland Revenue
• Rabin v Gerson Berger Association Ltd
• Commissioners of Inland Revenue v Schroder
• Wellington v Reynolds
• Re Manisty's Settlement
• Charter v Brackett
• Congreve v Commissioners of Inland Revenue
• Re Clore's Settlement Trusts
• Whitbread & Company Ltd v Bell
• Latilla v Commissioners of Inland Revenue
• Prenn v Simmonds
• Tennant v Smith
• SASSOON v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970