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: 1997 To: 1997
This page lists 3 cases, and was prepared on 08 August 2015.
Jones and Another -v- Inland Revenue Commissioners Times, 17 March 1997
17 Mar 1997
ChD
Inheritance Tax
Earlier valuation based on sale not established by contract only; no transfer.
Inheritance Tax Act 1984 191
Ingram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) -v- Commissioners of Inland Revenue; CA 28-Jul-1997 - Times, 11 September 1997; Gazette, 10 September 1997; [1997] EWCA Civ 2212; [1997] 4 All ER 395; [1997] STC 1234
Frankland -v- Commissioners of Inland Revenue; CA 7-Nov-1997 - Times, 02 December 1997; [1997] EWCA Civ 2674; [1997] STC 1450; [1997] STC 1450; [1997] BTC 8045