swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Inheritance Tax - From: 1992 To: 1992
This page lists 2 cases, and was prepared on 08 August 2015.
Fitzwilliam (Countess) and Others -v- Inland Revenue Commissioners Gazette, 08 April 1992
8 Apr 1992
CA
Inheritance Tax
'Pre-ordained scheme' rules, did not apply where a possible participant may not proceed with the transaction.
Guild -v- Inland Revenue Commissioners; HL 6-May-1992 - Gazette, 06 May 1992; [1990] UKHL 10; [1992] 2 AC 310