Guild v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1975 - Articles : SCH-6
• Recreational Charities Act 1958 - Articles : S-1
• Gibson's Trustees

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• Commissioners of Inland Revenue v Baddeley and Others (Trustees of the Newtown Trust)
• Commissioners of Inland Revenue v McMullen
• Lindsay's Trustees v Lindsay

REFERS TO

• Russell's Exor v Balden
• SCOTTISH FLYING CLUB, Ltd v Commissioners of Inland Revenue
• Davidson's Trustees v Arnott

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• Fogo's Judicial Factor v Fogo's Trustees

CITES

• Brown v Shaw
• Commissioners of Inland Revenue v City of Glasgow Police Athletic Association
• Re Nottage. Jones v Palmer

REPORTED OPINION OF in

• [1991] BTC 8055
• 66 TC 1
• [1991] STC 281

APPEAL RESOLVED in

• Guild v Commissioners of Inland Revenue

REVERSED in

• Guild v Commissioners of Inland Revenue

CONSIDERED in

• Cardiff Meats Ltd v P.J. McGrath and Others

This document cites

• Commissioners of Inland Revenue v City of Glasgow Police Athletic Association
• Commissioners of Inland Revenue v Baddeley and Others (Trustees of the Newtown Trust)
• Commissioners of Inland Revenue v McMullen
• SCOTTISH FLYING CLUB, Ltd v Commissioners of Inland Revenue
• Fogo's Judicial Factor v Fogo's Trustees



See all quotations

• Re Nottage. Jones v Palmer
• Brown v Shaw
• Davidson's Trustees v Arnott
• Russell's Exor v Balden
• Lindsay's Trustees v Lindsay
• Gibson's Trustees
• Finance Act 1975
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Recreational Charities Act 1958