Jones and Another (Administrators of the Estate of Balls Deceased) v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984

CITES

• Charter Reinsurance Company Ltd v Fagan

REPORTED OPINION OF in

• [1997] BTC 8003
• [17/03/1997] TLR 3
• [1997] STC 358

This document cites

• Charter Reinsurance Company Ltd v Fagan
• Finance Act 1986
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Finance Act 1993