Walding and Others v Commissioners of Inland Revenue

Core Citations

CITES

• The Commissioners of Inland Revenue v B.W. Noble Ltd
• Hepworth v Smith
• Robson v Premier Oil and Pipe Line Company

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984

REPORTED OPINION OF in

• [28/11/1995] TLR 4
• [1996] BTC 8003
• [1996] STC 13

This document cites

• Robson v Premier Oil and Pipe Line Company
• Hepworth v Smith
• The Commissioners of Inland Revenue v B.W. Noble Ltd
• Finance Act 1986
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984