John Frankland v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Kammins Ballrooms Company Ltd v Zenith Investments (Torquay) Ltd
• Pepper (Inspector of Taxes) v Hart
• Re McGuckian (No 1)

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• Commissioners of Inland Revenue v Hinchy
• Applin (A.P.) v Race Relations Board
• Jones v Wrotham Park Settled Estates
• O'Rourke (Inspector of Taxes) v Binks
• Farrell v Alexander
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Mangin v Inland Revenue Commissioner
• Commissioners of Inland Revenue v Trustees of Sir John Aird's Settlement

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-144
• Capital Gains Tax Act 1979 - Articles : S-72
• Administration of Estates Act 1925 - Articles : S-47A

This document cites

• Kammins Ballrooms Company Ltd v Zenith Investments (Torquay) Ltd
• Applin (A.P.) v Race Relations Board
• Re McGuckian (No 1)
• Commissioners of Inland Revenue v Hinchy
• Farrell v Alexander



See all quotations

• Pepper (Inspector of Taxes) v Hart
• Jones v Wrotham Park Settled Estates
• Commissioners of Inland Revenue v Trustees of Sir John Aird's Settlement
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Trustees of Sir John Aird's Settlement
• Re McGuckian (No 1)
• O'Rourke (Inspector of Taxes) v Binks
• Commissioners of Inland Revenue v Hinchy
• Mangin v Inland Revenue Commissioner
• Inheritance (Provision for Family and Dependants) Act 1975
• Administration of Estates Act 1925
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Capital Gains Tax Act 1979