Marshall (Inspector of Taxes) v Kerr

Core Citations

CONSIDERS

• East End Dwellings Company Ltd v Finsbury Borough Council
• Commissioner of Stamp Duties (Queensland) v Livingston
• Marshall (Inspector of Taxes) v Kerr

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• Marshall (Inspector of Taxes) v Kerr
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Travers enter Th. Trevilian Plaintiff & Egidium White Defendant, le Case fuit

REFERS TO

• Commissioner of Stamp Duties (Queensland) v Livingston
• Walton, ex parte, Re Levy
• East End Dwellings Company Ltd v Finsbury Borough Council

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• Re Leigh's Will Trusts
• Lord Sudeley and Others v Attorney General

RESUELVE RECURSO

• Marshall (Inspector of Taxes) v Kerr

CONSIDERS

• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Finance Act 1981 - Articles : S-80
• Finance Act 1965 - Articles : S-24

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• Finance Act 1965 - Articles : S-45
• Finance Act 1965
• Administration of Estates Act 1925
• Finance Act 1965 - Articles : S-42
• Finance Act 1981
• Capital Gains Tax Act 1979 - Articles : S-45
• Capital Gains Tax Act 1979

REPORTED OPINION OF in

• [1994] UKHL J0630-1
• [1994] 3 All ER 106
• [1994] STC 638

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• [05/07/1994] TLR 2
• [1994] BTC 258
• [1995] 1 AC 148
• [1994] 3 WLR 299

CONSIDERED in

• DV3 RS Ltd Partnership v HMRC
• Commissioners of Inland Revenue v Herd
• Marc White (as executor and trustee of the will of Joseph Robson Deceased) v Jennifer Matthys (as trustee of the Joseph Robson Will Settlement) and Others

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• De Rothschild v Lawrenson (Inspector of Taxes)
• Jenks v Dickinson (Inspector of Taxes)
• NAP Holdings UK Ltd v Whittles (HM Inspector of Taxes)
• Travel Document Service & Ladbroke Group International v The Commissioners for HM Revenue & Customs
• Beulah Adeogun v Beulah Adeogun (Personal Representative of the Estate of Emily Pilgrim)
• Francis v Francis et Al
• Liam Liston v G. O'C. and A. O'C

CITED in

• Jukes (HM Inspector of Taxes) v SG Warburg & Company Ltd
• R v Dimsey; R v Allen
• Hastie Group Ltd v Commissioner of Taxation

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• Newcastle Airport Pty Ltd v Chief Commissioner of State Revenue
• R v Dimsey (on Appeal from the Court of Appeal (Criminal Division))
• Gilchrist (as trustee of the J P Gilchrist 1993 Settlement) v Revenue and Customs Comrs
• The Scottish Environment Protection Agency And Others V. In The Note For Directions By The Joint Liquidators Of The Scottish Coal Company Limited In The Petition Of The Directors Of The Scottish Coal Company
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs

REFERRED in

• De Rothschild v Lawrenson (Inspector of Taxes)
• Cancer Research Campaign v Ernest Brown & Company
• Marc White (as executor and trustee of the will of Joseph Robson Deceased) v Jennifer Matthys (as trustee of the Joseph Robson Will Settlement) and Others

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• Commissioners of Customs and Excise v Co-operative Wholesale Society Ltd
• Revenue and Customs Commissioners v MCX Dunlin (UK) Ltd
• Amy Mehers (Trustee in Bankruptcy of Scherzade Khilji) v Scherzade Khilji
• Dalriada Trustees Ltd v David Alexander Faulds and Others
• Revenue and Customs Commissioners v Northumbria Healthcare NHS Foundation Trust
• Fowler v Revenue and Customs Commissioners
• Oisin Fanning v The Commissioners for HM Revenue & Customs
• Meagher v Minister for Social Protection
• Hughes and Hughes v Howell
• Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd

APPLIED in

• Fowler v The Commissioners for HM Revenue and Customs
• R v Dimsey (Dermot Jeremy) ; R v Allen (Brian Roger)

This document cites

• Lord Sudeley and Others v Attorney General
• East End Dwellings Company Ltd v Finsbury Borough Council
• Re Leigh's Will Trusts
• Marshall (Inspector of Taxes) v Kerr
• Commissioner of Stamp Duties (Queensland) v Livingston



See all quotations

• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Travers enter Th. Trevilian Plaintiff & Egidium White Defendant, le Case fuit
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Commissioner of Stamp Duties (Queensland) v Livingston
• Marshall (Inspector of Taxes) v Kerr
• East End Dwellings Company Ltd v Finsbury Borough Council
• Walton, ex parte, Re Levy
• Finance Act 1981
• Finance Act 1965
• Administration of Estates Act 1925
• Capital Gains Tax Act 1979