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Red Discretionary Trustees v HM Inspector of Taxes   flag 

[2003] UKSC SPC00397
United Kingdom Supreme Court
United Kingdom
29th December, 2003

Legislation Cited

Legislation Name Provision
Finance (No.2) Act 1975
Finance Act 1973 s16

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Bosanquet v Allen (Inspector of Taxes); Carver v Duncan (Inspector of Taxes) [1985] AC 1082; [1985] 2 WLR 1010 United Kingdom circa 1985 LexisNexis / Westlaw flag 13
Bouch v Sproule [1887] UKLawRpAC 21; (1887) 12 AC 385; 29 Ch D 636 Court of Chancery United Kingdom 13 Jun 1887 CommonLII flag 35
Greenalls Management Ltd v Customs and Excise Commissioners [2003] EWCA Civ 896; [2003] 1 WLR 2609; [2003] All ER (D) 355; (2003) 100 LSG 34 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jun 2003 BAILII flag 4
Hill v Permanent Trustee Co of New South Wales Ltd [1930] AC 720 United Kingdom circa 1930 LexisNexis / Westlaw flag 35
In re Taylor Waters v Taylor [1926] Ch 923 Court of Chancery United Kingdom circa 1926 LexisNexis / Westlaw flag 1
Inland Revenue Commissioners v Wright (1927) 1 KB 333 United Kingdom circa 1927 LexisNexis / Westlaw flag 8
IRC v Berrill [1981] 1 WLR 1449 United Kingdom circa 1981 LexisNexis / Westlaw flag 2
IRC v Blott [1921] AC 171 United Kingdom circa 1921 LexisNexis / Westlaw flag 9
Malam, In re; Malam v Hitchens [1894] UKLawRpCh 145; [1894] 3 Ch 578 Court of Chancery United Kingdom 28 Jul 1894 CommonLII flag 10
Marshall v Kerr (1993) 67 Tax Cas 56 United Kingdom circa 1993 flag 23
R v Secretary of State for the Environment ex p Spath Holme Ltd [2001] 2 AC 394 United Kingdom circa 2001 LexisNexis / Westlaw flag 1
Sinclair v Lee [1993] Ch 497; [1993] 3 All ER 926 Court of Chancery United Kingdom circa 1993 LexisNexis / Westlaw flag 12

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