Mr Amarjit Bhaur v Equity First Trustees (Nevis) Ltd

Core Citations

CONSIDERS

• Nicholas Henry Payne v Sarah Tyler
• Jeremy Philip Elston v Lawrence King
• Philip Anton Van Der Merwe v Deborah Lynne Goldman and Another

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• Iain Paul Barker v Baxendale Walker Solicitors (A Firm)and Another
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ogilvie v Littleboy
• Lobler v Revenue and Customs Commissioners
• Jazztel Plc v Revenue and Customs Commissioners
• Nicola Suzanne Mackay v David Stuart Wesley
• Iain Paul Barker v Baxendale Walker Solicitors (A Firm)and Another
• Brian George Kennedy and Others v Patrick Brian Kennedy and Others
• Philip Anton Van Der Merwe (Claimant) (1) Deborah Lynne Goldman (2) The Commissioners for HM Revenue and Customs (Defendants)
• Melanie Dawn Freedman v Michael Freedman and Others
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Mr Olaf Rogge v Mrs Sophia Katerina Rogge
• Ogden v Trustees of the RHS Griffiths 2003 Settlement
• Wright and Another v National Westminster Bank Plc
• Pitt and Another v Holt and Another Futter and Another v Futter and Others
• Mrs Matilda Clarke (in her personal capacity and as executor of the estate of Mr Lloyd George Clarke deceased) (a protected party by her litigation friend Mrs Elizabeth Shirley St Hill) v Ms Vinette Dawn Allen
• Bernardo Guttenberg Willem Hartogs v Sequent (Schweiz) AG

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-86
• Finance Act 1998 - Articles : SCH-18
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-13

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• Taxation of Chargeable Gains Act 1992 - Articles : S-162
• Taxation of Chargeable Gains Act 1992 - Articles : S-86
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-28
• Finance Act 2011
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984

REPORTED OPINION OF in

• [2021] BTC 31
• [2021] BTC 31

CONSIDERED in

• Bhaur v Equity First Trustees and Others

REFERRED in

• Bhaur v Equity First Trustees and Others

This document cites

• Federal Cases - 54 T.C. 100 (1970), 1109-68, Colombo Club, Inc. v. C.I.R.
• Rebecca Hannah Steinfeld and Another v The Secretary of State for Education
• Melanie Dawn Freedman v Michael Freedman and Others
• Iain Paul Barker v Baxendale Walker Solicitors (A Firm)and Another
• Pitt and Another v Holt and Another Futter and Another v Futter and Others



See all quotations

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Philip Anton Van Der Merwe (Claimant) (1) Deborah Lynne Goldman (2) The Commissioners for HM Revenue and Customs (Defendants)
• Philip Anton Van Der Merwe v Deborah Lynne Goldman and Another
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Ogden v Trustees of the RHS Griffiths 2003 Settlement
• Brian George Kennedy and Others v Patrick Brian Kennedy and Others
• Wright and Another v National Westminster Bank Plc
• Ogilvie v Littleboy
• Jazztel Plc v Revenue and Customs Commissioners
• Lobler v Revenue and Customs Commissioners
• Mrs Matilda Clarke (in her personal capacity and as executor of the estate of Mr Lloyd George Clarke deceased) (a protected party by her litigation friend Mrs Elizabeth Shirley St Hill) v Ms Vinette Dawn Allen
• Taxation of Chargeable Gains Act 1992
• Finance Act 2011
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Finance Act 1998
• Bernardo Guttenberg Willem Hartogs v Sequent (Schweiz) AG
• Nicholas Henry Payne v Sarah Tyler
• Mr Olaf Rogge v Mrs Sophia Katerina Rogge
• Jeremy Philip Elston v Lawrence King
• Iain Paul Barker v Baxendale Walker Solicitors (A Firm)and Another
• Nicola Suzanne Mackay v David Stuart Wesley