Estera Trust (Jersey) Ltd (a company incorporated under the Laws of Jersey) v Jasminder Singh

Core Citations

REFERS TO

• MacNiven v Westmoreland Investments Ltd
• Dineshkumar Jeshang Shah (Petitioner) v Chandrakant Jeshang Shah and Others

CONSIDERS

• Income Tax (Trading and Other Income) Act 2005
• Income Tax (Trading and Other Income) Act 2005 - Articles : S-268
• Income Tax (Trading and Other Income) Act 2005 - Articles : S-383

[See more]

• Corporation Tax Act 2010 - Articles : S-1
• Corporation Tax Act 2010
• Companies Act 2006 - Articles : S-996
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984

CONSIDERS

• Pitt and Another v Holt and Another Futter and Another v Futter and Others

CITES

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• UBS AG and Another v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2019] STC 1814
• [2019] BTC 31

This document cites

• UBS AG and Another v Revenue and Customs Commissioners
• MacNiven v Westmoreland Investments Ltd
• Pitt and Another v Holt and Another Futter and Another v Futter and Others
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Dineshkumar Jeshang Shah (Petitioner) v Chandrakant Jeshang Shah and Others



See all quotations

• Income Tax (Trading and Other Income) Act 2005
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Companies Act 2006
• Corporation Tax Act 2010
• Re L and another (Children) (Preliminary Finding: Power to Reverse)