|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 37|
|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' - .