Frankland v Commissioners of Inland Revenue

Core Citations

RESUELVE RECURSO

• Frankland v Commissioners of Inland Revenue

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Re McGuckian (No 1)

[See more]

• Farrell v Alexander
• Jones v Wrotham Park Settled Estates
• O'Rourke (Inspector of Taxes) v Binks
• Pepper (Inspector of Taxes) v Hart

REFERS TO

• Luke v Commissioners of Inland Revenue
• Kammins Ballrooms Company Ltd v Zenith Investments (Torquay) Ltd
• Mangin v Inland Revenue Commissioner

CITES

• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Applin (A.P.) v Race Relations Board

APPLIES

• Commissioners of Inland Revenue v Trustees of Sir John Aird's Settlement

AFFIRMS

• Frankland v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1997] STC 1450
• [1997] BTC 8045
• [02/12/1997] TLR 1

CONSIDERED in

• West (Inspector of Taxes) v O'Neill ; Same v Crossland
• Philmore Davis Claimant v Martinus Jn Phillip Joan Jn Phillip Defendants [ECSC]

CITED in

• Petition Of (first) Lord David Wigley Nickson, Kbe, D.l.; (second) David Henry Houldsworth; And (third) The Honourable Felicity Sarah Lewis For Rectification Of A Deed Of Appointment
• Plumbly v Spencer (Inspector of Taxes)
• Mayes v HM Revenue and Customs

This document cites

• Kammins Ballrooms Company Ltd v Zenith Investments (Torquay) Ltd
• Applin (A.P.) v Race Relations Board
• Luke v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Commissioners of Inland Revenue v Hinchy



See all quotations

• Farrell v Alexander
• Pepper (Inspector of Taxes) v Hart
• Jones v Wrotham Park Settled Estates
• Commissioners of Inland Revenue v Trustees of Sir John Aird's Settlement
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Frankland v Commissioners of Inland Revenue
• O'Rourke (Inspector of Taxes) v Binks
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Mangin v Inland Revenue Commissioner
• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Inheritance (Provision for Family and Dependants) Act 1975
• Taxation of Chargeable Gains Act 1992
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984