1993 Countess Fitzwilliam v Inland Revenue Commissioners [1993] UKHL TC_67_614 (01 July 1993)

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URL: http://www.bailii.org/uk/cases/UKHL/1993/TC_67_614.html
Cite as: [1993] UKHL TC_67_614, [1993] WLR 1189, [1993] STI 1038, [1993] STC 502, [1993] 1 WLR 1189, 67 TC 614, [1993] 3 All ER 184

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Countess Fitzwilliam v Inland Revenue Commissioners [1993] UKHL TC_67_614 (01 July 1993)

Tax avoidance - Capital transfer tax - Whether composite transaction within the Ramsay principle - Whether series of transactions preordained - Whether reverter to settlor exemption applies - Settlor becoming absolutely entitled to property comprised in settlement - Whether property comprised in settlement originated from testator9s estate - Whether testator a settlor of set- £ tlement - Whether property reverted to all settlors of the property - Finance Act 1975, ss 19, 20, 24, 47(1 A), and Sch 5, paras 1, 4 and 5, Finance Act 1976, ss 86 and 87, Finance Act 1978, s 69(7).

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URL: http://www.bailii.org/uk/cases/UKHL/1993/TC_67_614.html