Higginson's executors v Commissioners of Inland Revenue

Core Citations

REPORTED OPINION OF in

• 2002 Sp C 337
• [2002] STC SCD 483

REFERRED in

• Revenue and Customs Commissioners v Hanson (as Trustee of the William Hanson 1957 Settlement)

This document cites

• Commissioners of Inland Revenue v Korner
• Starke and Another (Executors of Brown deceased) v Commissioners of Inland Revenue
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984