||All England Reporter
|| All ER (D) 295 (Mar)
|| EWCA Civ 356
||Court of Appeal, Civil Division
Schiemann, Mummery and Dyson LJJ
||David Ewart (instructed by Howes Percival) for the trustee.
||Hugh McKay (instructed by the Solicitor of Inland Revenue) for the commissioners.
||20 March 2003
Inheritance taxation - Settlement - Settlor executing five trust deeds - Each of five trust deeds constituting separate settlement for inheritance tax purposes - s 43.
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).
- An Official transcript is the final version of the judgment prepared by shorthand writers. LexisLibrary contains all judgments from the High Court and aboveView Judgment
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary