Source: All England Reporter
Publisher Citation: [1999] All ER (D) 37
Court: Chancery Division

Park J

Representation Christopher McCall QC (instructed by Rowe & Maw) for M&G Securities.
  Kevin Prosser QC (instructed by Eversheds) for Schroder.
  Launcelot Henderson QC and Christopher Tidmarsh (instructed by the Solicitor of Inland Revenue) for the Revenue.
Judgment Dates: 21 January 1999


Stamp duty - Unit trusts - In specie redemptions of units - Whether 'a proportionate part of the trust property has been realised' - .

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