Martin and Another (Executors of Estate of Moore dec'd) v Commissioners of Inland Revenue

Core Citations

REPORTED OPINION OF in

• 1995 Sp C 2

REFERRED in

• McCall and another (personal representatives of McClean (Deceased) v HM Revenue and Customs

This document cites

• Pepper (Inspector of Taxes) v Hart
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• American Leaf Blending Company Sdn. Bhd. v Director-General of Inland Revenue
• Graysim Holdings Ltd v P. & O. Property Holdings Ltd
• Landlord and Tenant Act 1954



See all quotations

• Finance Act 1975
• Income and Corporation Taxes Act 1970
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984