Philip Anton Van Der Merwe v Deborah Lynne Goldman and Another

Core Citations

CONSIDERS

• Barclays Wealth Trustees (Jersey) Ltd v Erimus Housing Ltd

REFERS TO

• Great Peace Shipping Ltd v Tsavliris Salvage (International) Ltd (Cape Providence)
• Ogilvie v Littleboy
• Les Laboratoires Servier v Apotex Inc.

CITES

• Re Butlin's Settlement Trusts; Butlin v Butlin

CONSIDERS

• Pitt and Another v Holt and Another Futter and Another v Futter and Others
• Law of Property (Miscellaneous Provisions) Act 1989 - Articles : S-2
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984

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• 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-44
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-49
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-64
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-71
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-162
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-267
• Finance Act 2006 - Articles : S-156
• Finance Act 2006
• Finance Act 2013
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Finance Act 2013 - Articles : S-176

REPORTED OPINION OF in

• [2016] All ER D 67 Apr
• [2016] 4 WLR 71

CONSIDERED in

• William Simon Fattal v Elias Simon Fattal
• Mr Amarjit Bhaur v Equity First Trustees (Nevis) Ltd
• Bhaur v Equity First Trustees and Others

[See more]

• Dukeries Healthcare Ltd v Bay Trust International Ltd
• JTC Employer Solutions Trustees Ltd v Ramin Khadem
• Nicola Suzanne Mackay v David Stuart Wesley
• Bernardo Guttenberg Willem Hartogs v Sequent (Schweiz) AG
• Lea Lilly Perry v Lopag Trust R (a Trust Enterprise registered under the laws of the Principality of Liechtenstein)

REFERRED in

• Philip Anton Van Der Merwe (Claimant) (1) Deborah Lynne Goldman (2) The Commissioners for HM Revenue and Customs (Defendants)
• Bhaur v Equity First Trustees and Others

This document cites

• Great Peace Shipping Ltd v Tsavliris Salvage (International) Ltd (Cape Providence)
• Pitt and Another v Holt and Another Futter and Another v Futter and Others
• Barclays Wealth Trustees (Jersey) Ltd v Erimus Housing Ltd
• Ogilvie v Littleboy
• Re Butlin's Settlement Trusts; Butlin v Butlin



See all quotations

• Finance Act 2006
• Law of Property (Miscellaneous Provisions) Act 1989
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Finance Act 2013
• Les Laboratoires Servier v Apotex Inc.