Swires (Inspector of Taxes) v Renton

Core Citations

CONSIDERS

• Capital Gains Tax Act 1979
• Bond v Pickford
• Hart v Briscoe

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• Re Pilkington's Will Trusts
• Roome v Edwards

REPORTED OPINION OF in

• [1991] BTC 362
• 64 TC 315
• 18/07/1991 Times Law Reports

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• [1991] STC 490

CITED in

• Rysaffe Trustee Company (CI) Ltd v Inland Revenue Commissioners

REFERRED in

• Martha Virginia Allfrey v Jack Merlin Samuel Allfrey (a child by his litigation friend Alexander Peter Allfrey) and Others

CONSIDERED in

• Pq and Another v Rs and Others
• In the Matter the XYZ Trusts Ruling

This document cites

• Roome v Edwards
• Roome v Edwards
• Re Pilkington's Will Trusts
• Re Pilkington's Will Trusts
• Hart v Briscoe



See all quotations

• Bond v Pickford
• Ewart v Taylor
• Hoare Trustees v Gardner
• Bond v Pickford
• Trustee Act 1925
• Finance Act 1965
• Capital Gains Tax Act 1979