Fryer and Others v HMRC

Core Citations

REPORTED OPINION OF in

• [2010] TCTC00398
• [2010] WTLR 815
• [2010] TC 00398

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• [2010] TCTC00398

CITED in

• The Commissioners for HM Revenue and Customs v Parry and Ors

This document cites

• Duke of Buccleuch v Commissioners of Inland Revenue
• Oxfam v HM Revenue and Customs
• Commissioners of Inland Revenue v Crossman (Ethel Maclean) and Others ; Commissioners of Inland Revenue v Mann (Sir Edward) and Others
• Commissioners for Revenue and Customs Act 2005
• Taxation of Chargeable Gains Act 1992



See all quotations

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009