Revenue and Customs Commissioners v Parry and Others

Core Citations

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-1
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-2

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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-10
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-268
• Finance Act 1981 - Articles : S-32
• Finance Act 1975
• Finance Act 1975 - Articles : S-20
• Finance Act 1975 - Articles : S-44
• Finance Act 2006 - Articles : SCH-20

DISTINGUISHES

• Commissioners of Inland Revenue v Macpherson

REVERSES

• The Commissioners for HM Revenue and Customs v Parry and Ors

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [18/09/2020] TLR 1
• [2020] 1 WLR 3692
• [2020] STC 1836

[See more]

• [2021] 1 All ER 365
• [2020] BTC 24

This document cites

• Commissioners of Inland Revenue v Macpherson
• Edwards (Inspector of Taxes) v Bairstow
• Macpherson and Another. v Commissioners of Inland Revenue
• Finance Act 1975
• Finance Act 1981



See all quotations

• Finance Act 2006
• The Commissioners for HM Revenue and Customs v Parry and Ors