The Commissioners for HM Revenue and Customs v Francesca Louise Thoresby Lockyer Caroline Vanessa Thoresby Lockyer (as The Personal Representatives of Nicolette Vivian Pawson, Deceased)

Core Citations

REFERS TO

• Commissioners of Inland Revenue v George and Another

CITES

• Edwards (Inspector of Taxes) v Bairstow

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-104
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-106
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984

This document cites

• Commissioners of Inland Revenue v George and Another
• Edwards (Inspector of Taxes) v Bairstow
• Trustees of David Zetland Settlement
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984