Viscount Hood (Executor of the estate of Diana, Lady Hood deceased) v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Finance Act 1999 - Articles : S-104
• Finance Act 1986 - Articles : S-102
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984

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• Finance Act 1975
• Landlord and Tenant Act 1954 - Articles : S-24
• Finance Act 1940 - Articles : S-43
• Finance Act 1894
• Customs and Inland Revenue Act 1889 - Articles : S-11
• Revenue Act 1889
• Customs and Inland Revenue Act 1881 - Articles : S-38
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-3A

REFERS TO

• Stamp Duties Commissioner (N.S.W.) v Perpetual Trustee Company
• Lang v Webb
• St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra

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• Hood (executor of the estate of Hood) v Revenue and Customs Commissioners

CITES

• Buzzoni v Revenue and Customs Comrs
• Viscount Hood (executor of the Estate of Lady Hood)
• London City Corporation v Fell and Others (Sub nom Herbert Duncan Ltd v Cluttons)

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• Re Nichols, decd
• Attorney General v Grey (Earl)
• Re Cochrane
• Oakes v Commissioner of Stamp Duties (Nsw)

APPLIES

• Attorney General v Worrall
• Munro (H. R) v Commissioner of Stamp Duties
• Ingram and Another v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2018] STC 2355
• [2018] BTC 40

REFERRED in

• York House (Chelsea) Ltd v Edward Allen Victor Thompson

This document cites

• St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra
• Re Nichols, decd
• London City Corporation v Fell and Others (Sub nom Herbert Duncan Ltd v Cluttons)
• Stamp Duties Commissioner (N.S.W.) v Perpetual Trustee Company
• Attorney General v Worrall



See all quotations

• Attorney General v Grey (Earl)
• Viscount Hood (executor of the Estate of Lady Hood)
• Munro (H. R) v Commissioner of Stamp Duties
• Hood (executor of the estate of Hood) v Revenue and Customs Commissioners
• Oakes v Commissioner of Stamp Duties (Nsw)
• Attorney General v Grey (Earl)
• Finance Act 1940
• Landlord and Tenant Act 1954
• Finance Act 1986
• Finance Act 1975
• Customs and Inland Revenue Act 1889
• Revenue Act 1889
• Finance Act 1999
• Customs and Inland Revenue Act 1881
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Finance Act 1894
• Re Cochrane
• Buzzoni v Revenue and Customs Comrs