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

Core Citations

RESUELVE RECURSO

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

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-105
• Commissioners of Inland Revenue v Desoutter Brothers Ltd
• Commissioners of Inland Revenue v George and Another

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• Tootal Broadhurst Company v Commissioners of Inland Revenue

REFERS TO

• Cook (Inspector of Taxes) v Medway Housing Society Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Martin and Another (Executors of Estate of Moore dec'd) v Commissioners of Inland Revenue

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• E. MCKENNA v J. HERLIHY (Surveyor of Taxes)
• Maurice E. Taylor (Merchants) Ltd v Commissioner of Valuation
• Burkinyoung (Executor of Burkinyoung deceased) v Commissioners of Inland Revenue

APPLIES

• Weston v Commissioners of Inland Revenue

AFFIRMS

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

REPORTED OPINION OF in

• [2009] STC 990

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Maurice E. Taylor (Merchants) Ltd v Commissioner of Valuation
• Cook (Inspector of Taxes) v Medway Housing Society Ltd
• E. MCKENNA v J. HERLIHY (Surveyor of Taxes)
• Commissioners of Inland Revenue v Desoutter Brothers Ltd



See all quotations

• Tootal Broadhurst Company v Commissioners of Inland Revenue
• Weston v Commissioners of Inland Revenue
• Burkinyoung (Executor of Burkinyoung deceased) v Commissioners of Inland Revenue
• McCall and another (personal representatives of McClean (Deceased) v HM Revenue and Customs
• Martin and Another (Executors of Estate of Moore dec'd) v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v George and Another