Green and another v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Re McGuckian (No 1)
• Cape Brandy Syndicate v Commissioners of Inland Revenue

REFERS TO

• Honour (Inspector of Taxes) v Norris
• Re McGuckian (No 1)
• Cape Brandy Syndicate v Commissioners of Inland Revenue

CONSIDERS

• Re Barnes
• Finance Act 1975
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-222

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• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-5
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-49
• Finance Act 1894 - Articles : S-7
• Finance Act 1975

REPORTED OPINION OF in

• 11/01/2005 Daily Cases
• [14/01/2005] TLR 2
• [2005] BTC 8003

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• [2005] 1 WLR 1772

CONSIDERED in

• Candey Ltd v Tonstate Group Ltd

This document cites

• Re McGuckian (No 1)
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Re Barnes
• Re McGuckian (No 1)



See all quotations

• Honour (Inspector of Taxes) v Norris
• Re Barnes
• Finance Act 1975
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Finance Act 1894