Jemma Trust Company Ltd v Lewis and Others

Core Citations

CONSIDERS

• Allied Maples Group Ltd v Simmons & Simmons
• Commissioners of Inland Revenue v Hawley
• Bolam v Friern Hospital Management Committee

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• White and Another v Jones and Another

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-239
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-142

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• Variation of Trusts Act 1958
• Taxation of Chargeable Gains Act 1992
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-191
• Taxation of Chargeable Gains Act 1992 - Articles : S-274
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-190
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-52
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-201
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-92

APPEAL RESOLVED in

• Jemma Trust Company Ltd v Lewis and Others

REVERSED in

• Jemma Trust Company Ltd v Lewis and Others

This document cites

• White and Another v Jones and Another
• Allied Maples Group Ltd v Simmons & Simmons
• Bolam v Friern Hospital Management Committee
• Commissioners of Inland Revenue v Hawley
• Variation of Trusts Act 1958



See all quotations

• Taxation of Chargeable Gains Act 1992
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• COURT OF PROTECTION RULES 1994