Stevenson v Wishart

Core Citations

CONSIDERS

• Jackson's Trustees v Commissioners of Inland Revenue
• The Trustees of The Will of H.K. Brodie (Deceased) v The Commissioners of Inland Revenue
• Cunard's Trustees v Commissioners of Inland Revenue

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• Milne's Executors v Commissioners of Inland Revenue
• Lindus & Hortin v The Commissioners of Inland Revenue

RESUELVE RECURSO

• Stevenson v Wishart

AFFIRMS

• Stevenson v Wishart

CITES

• Commissioners of Inland Revenue v Berrill

DISTINGUISHES

• TRUSTEES of The WILL of FLORENCE CUNARD v Commissioners of Inland Revenue
• Brodie's Trustees v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1973 - Articles : S-17
• Trustee Act 1925 - Articles : S-32

REPORTED OPINION OF in

• [1987] 1 WLR 1204
• [1987] BTC 283
• [1986] 1 All ER 404

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• 59 TC 740
• [1987] STC 266

CONSIDERED in

• Pierce & Others v Wood & Others

This document cites

• TRUSTEES of The WILL of FLORENCE CUNARD v Commissioners of Inland Revenue
• Milne's Executors v Commissioners of Inland Revenue
• Brodie's Trustees v Commissioners of Inland Revenue
• Lindus & Hortin v The Commissioners of Inland Revenue
• The Trustees of The Will of H.K. Brodie (Deceased) v The Commissioners of Inland Revenue



See all quotations

• Stevenson v Wishart
• Commissioners of Inland Revenue v Berrill
• Cunard's Trustees v Commissioners of Inland Revenue
• Jackson's Trustees v Commissioners of Inland Revenue
• Trustee Act 1925
• Finance Act 1973