Price v HM Revenue and Customs

Core Citations

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-161

APPLIES

• Lady Fox's Exors v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2010] TC 00736
• [2011] WTLR 161

This document cites

• Duke of Buccleuch v Commissioners of Inland Revenue
• Lady Fox's Exors v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Gray (Executor of Lady Fox deceased)
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Attorney General for Ireland v Jameson