Jiggens and Another v Low and Another

Core Citations

CONSIDERS

• Abacus Trust Company (Isle of Man) v Barr

APPLIES

• Sieff v Fox
• Futter and Another v Futter and Others

CITES

• Allnutt v Wilding

CONSIDERS

• Taxation of Chargeable Gains Act 1992
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-117

REPORTED OPINION OF in

• [2010] SWTI 2122
• [2010] All ER D 243 Jun
• [2010] STC 1899

[See more]

• [2010] BTC 631
• 13 ITELR 169

This document cites

• Re Hastings-Bass Deed. Hastings and Ors. (Appellants — Plaintiffs) v Commissioners of Inland Revenue (Respondents — Defendants)
• Futter and Another v Futter and Others
• Allnutt v Wilding
• Sieff v Fox
• Abacus Trust Company (Isle of Man) v Barr



See all quotations

• Taxation of Chargeable Gains Act 1992
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984