Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Finance Act 1975
• Finance Act 1976
• Muir or Williams v Muir

DISTINGUISHES

• Aslan v Murphy (Nos. 1 and 2)
• Re Montagu's Settlement Trusts

DOES NOT FOLLOW

• Crossland v Hawkins

REFERS TO

• Furniss v Dawson; Murdoch v Dawson
• Marriott v Oxford and District Co-operative Society Ltd (No. 2)
• Re Pilkington's Will Trusts

[See more]

• Shepherd v Lyntress Ltd
• Snook v London and West Riding Investments Ltd

APPLIES

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

FOLLOWS

• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [1990] BTC 8003
• 67 TC 614
• [1990] STC 65

APPEAL RESOLVED in

• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue

AFFIRMED in

• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue

CITED in

• Rysaffe Trustee Company (CI) Ltd v Inland Revenue Commissioners

CONSIDERED in

• The Right Honourable Joyce Elizabeth and Others v Commissioners of Inland Revenue
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Westmoreland Investments Ltd v MacNiven (H M Inspector of Taxes)

[See more]

• Lenkor Energy Trading DMCC v Irfan Iqbal Puri
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

This document cites

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• Furniss v Dawson; Murdoch v Dawson
• Snook v London and West Riding Investments Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory



See all quotations

• Crossland v Hawkins
• Marriott v Oxford and District Co-operative Society Ltd (No. 2)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Muir v Commissioners of Inland Revenue
• Muir or Williams v Muir
• Commissioners of Inland Revenue v Duke of Westminster
• Re Pilkington's Will Trusts
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Edwards (Inspector of Taxes) v Bairstow
• Re Montagu's Settlement Trusts
• Aslan v Murphy (Nos. 1 and 2)
• Ingram v Commissioners of Inland Revenue
• D'Abreu v Commissioners of Inland Revenue
• Shepherd v Lyntress Ltd
• Commissioners of Inland Revenue v Bowater Property Developments Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Commissioner of Inland Revenue (New Zealand) v Challenge
• Finance Act 1986
• Finance Act 1976
• Finance Act 1975
• Finance Act 1980
• Finance Act 1978
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Civil Evidence Act 1968
• Capital Gains Tax Act 1979