Source: All England Reporter
Publisher Citation: [2003] All ER (D) 295 (Mar)
Neutral Citation: [2003] EWCA Civ 356
Court: Court of Appeal, Civil Division
Judge: Schiemann, Mummery and Dyson LJJ
Representation David Ewart (instructed by Howes Percival) for the trustee.
  Hugh McKay (instructed by the Solicitor of Inland Revenue) for the commissioners.
Judgment Dates: 20 March 2003

Catchwords

Inheritance taxation - Settlement - Settlor executing five trust deeds - Each of five trust deeds constituting separate settlement for inheritance tax purposes - s 43.

The Case

Applying the provisions of s43 of the in their ordinary and natural sense, each of five trust deeds executed by the taxpayers was to be taken to be a 'settlement' for the purposes of the 1984 Act, because each of them satisfied the definition of 'settlement' in s43(2)(b).

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