Coutts & Company v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• The Finance Act, 1894; and the Estate Duty on Property Passing on the Death of The Rev. George Studdert
• Coutts & Company v Commissioners of Inland Revenue
• Public Trustee v Commissioners of Inland Revenue

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• Christie v The Lord Advocate
• Attorney General v Dodington

REFERS TO

• Attorney General v Milne
• Re Hodson's Settlement. Brookes v Attorney General

CONSIDERS

• Finance Act 1894 - Articles : S-7
• Finance Act 1894
• Midland Bank Executor and Trustee Company Ltd v Commissioners of Inland Revenue

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• Earl Cowley v Commissioners of Inland Revenue
• Finance Act 1914 - Articles : S-14
• Finance Act 1894 - Articles : S-5

RESUELVE RECURSO

• Coutts & Company v Commissioners of Inland Revenue

APPLIES

• Commissioners of Inland Revenue v Priestley and Another

REPORTED OPINION OF in

• [1963] UKHL J0529-1
• [1961] 3 All ER 158
• [1963] 2 WLR 1407

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• [1964] AC 1393

REFERRED in

• Public Trustee and Another v Commissioners of Inland Revenue

CONSIDERED in

• Ralli Bros Ltd v Commissioners of Inland Revenue ; Re Ralli's Settlements

This document cites

• Coutts & Company v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Priestley and Another
• Earl Cowley v Commissioners of Inland Revenue
• Midland Bank Executor and Trustee Company Ltd v Commissioners of Inland Revenue
• Christie v The Lord Advocate



See all quotations

• Public Trustee v Commissioners of Inland Revenue
• The Finance Act, 1894; and the Estate Duty on Property Passing on the Death of The Rev. George Studdert
• Coutts & Company v Commissioners of Inland Revenue
• Re Hodson's Settlement. Brookes v Attorney General
• Attorney General v Dodington
• Attorney General v Milne
• Finance Act 1914
• Finance Act 1894