Marshall (Inspector of Taxes) v Kerr [1994] UKHL TC_67

1994 Marshall (Inspector of Taxes) v Kerr [1994] UKHL TC_67_56 (30 June 1994)

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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Marshall (Inspector of Taxes) v Kerr [1994] UKHL TC_67_56 (30 June 1994)
URL: http://www.bailii.org/uk/cases/UKHL/1994/TC_67_56.html
Cite as: [1994] STC 638, [1994] 3 All ER 106, [1995] 1 AC 148, [1994] UKHL TC_67_56, [1995] AC 148, [1994] 3 WLR 299, 67 TC 81

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Marshall (Inspector of Taxes) v Kerr [1994] UKHL TC_67_56 (30 June 1994)

Capital gains tax - Settlements - Deceased not resident in United Kingdom - Share of residuary estate accruing to his UK resident daughter - Trust effected by instrument of variation within 2 years of death - Trustee not resident in the United Kingdom - Capital payments made to daughter by trustee - Whether gains chargeable as daughter was settlor, or not chargeable as deceased was settlor - Finance Act 1965, .v.v 24(7), 24(11) and 42, Finance Act 1981, ss 80 - 85.

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URL: http://www.bailii.org/uk/cases/UKHL/1994/TC_67_56.html

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Marshall (Inspector of Taxes) v Kerr [1994] UKHL TC_67_56 (30 June 1994) URL: http://www.bailii.org/uk/cases/UKHL/1994/TC_67_56.html Cite as: [1994] STC 638, [1994] 3 All ER 106, [1995] 1 AC 148, [1994] UKHL TC_67_56, [1995] AC 148, [1994] 3 WLR 299, 67 TC 81