The Commissioners for HM Revenue and Customs v Parry and Ors

Core Citations

CONSIDERS

• Drummond v Collins

REFERS TO

• Drummond v Collins
• Edwards (Inspector of Taxes) v Bairstow

RESUELVE RECURSO

• Revenue and Customs Commissioners v Parry and Others (as personal representatives of Staveley, deceased)

CITES

• Mallalieu v Drummond

REVERSES

• Revenue and Customs Commissioners v Parry and Others (as personal representatives of Staveley, deceased)

CONSIDERS

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

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

REPORTED OPINION OF in

• [2019] 1 WLR 2397
• [2018] STC 2324
• [2019] 2 All ER 288

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• [2018] BTC 38
• [28/12/2018] TLR 1

REVERSED in

• Revenue and Customs Commissioners v Parry and Others

This document cites

• Procter & Gamble UK v HM Revenue and Customs
• Mallalieu v Drummond
• Rysaffe Trustee Company (CI) Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Macpherson
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Rysaffe Trustee Company (CI) Ltd v Commissioners of Inland Revenue
• Revenue and Customs Commissioners v Parry and Others (as personal representatives of Staveley, deceased)
• Drummond v Collins
• Drummond v Collins
• Finance Act 1975
• Finance Act 1981
• Finance Act 2006
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984