Melville v Inland Revenue Commisioners

Core Citations

CONSIDERS

• Re Gaul and Houlston's Contract
• Dawson v Commissioners of Inland Revenue
• Re Cowley Settled Estates

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• Re Penrose. Penrose v Penrose

RESUELVE RECURSO

• Melville v Inland Revenue Commisioners

AFFIRMS

• Melville v Inland Revenue Commisioners

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-3
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-5
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-272

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• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Taxation of Chargeable Gains Act 1992 - Articles : S-260
• Finance Act 1986 - Articles : S-102
• Finance Act 1894

REFERRED in

• BEC Pension Trustee Ltd v Sheppeck
• Susan Mary Harvey v Pamela Van Hoorn

CONSIDERED in

• Chief Constable of Bedfordshire Polive v Liversidge
• TMSF v Merrill Lynch
• T Settlement

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• Lr v Jr (A Bankrupt)
• Jonathan Ewan Marcus v Edward Quintin Marcus
• Virgin Media Ltd v NTL Pension Trustees II Ltd
• Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Ltd and Others
• Tasarruf Mevduati Sigorta Fonu Plaintiff v 1. Merril Lynch Bank and Trust Company (Cayman) Ltd (‘Mlbtc’) 2. Kaffee Ltd 3. Barla Finance Ltd 4. Cunur Cash Ltd 5. Medro Ltd 6. Yahya Murat Demirel Defendants Tasarruf Mevduati Sigorta Fonu Plaintiff v 1. Merril Lynch Bank and Trust Company (Cayman) Ltd (‘Mlbtc’) 2. Kaffee Ltd 3. Barla Finance Ltd 4. Cunur Cash Ltd 5. Medro Ltd 6. Yahya Murat Demirel Defendants

CITED in

• TMSF v Merrill Lynch
• Representation of Epona Trustees Ltd and Pentera Trustees Ltd concerning the T 1998 Discretionary Settlement

REPORTED OPINION OF in

• [2001] STC 1271
• [2001] All ER D 453
• [2001] BTC 8039

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• [2002] 1 WLR 407

This document cites

• Dawson v Commissioners of Inland Revenue
• Re Penrose. Penrose v Penrose
• Re Gaul and Houlston's Contract
• Re Armstrong. ex parte Gilchrist
• Melville v Inland Revenue Commisioners



See all quotations

• Re Cowley Settled Estates
• Finance Act 1986
• Taxation of Chargeable Gains Act 1992
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Finance Act 1894