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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 † 
Hill v Permanent Trustee Co of New South Wales Ltd [1930] AC 720 United Kingdom circa 1930 LexisNexis / Westlaw flag 35
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
Marshall v Kerr (1993) 67 Tax Cas 56 United Kingdom circa 1993 flag 23
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
Sinclair v Lee [1993] Ch 497; [1993] 3 All ER 926 Court of Chancery United Kingdom circa 1993 LexisNexis / Westlaw flag 12
Malam, In re; Malam v Hitchens [1894] UKLawRpCh 145; [1894] 3 Ch 578 Court of Chancery United Kingdom 28 Jul 1894 CommonLII flag 10
IRC v Blott [1921] AC 171 United Kingdom circa 1921 LexisNexis / Westlaw flag 9
Inland Revenue Commissioners v Wright (1927) 1 KB 333 United Kingdom circa 1927 LexisNexis / Westlaw flag 8
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
IRC v Berrill [1981] 1 WLR 1449 United Kingdom circa 1981 LexisNexis / Westlaw flag 2
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
In re Taylor Waters v Taylor [1926] Ch 923 Court of Chancery United Kingdom circa 1926 LexisNexis / Westlaw flag 1

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