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


BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

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: [1995] 1 AC 148, [1994] STC 638, [1994] UKHL TC_67_56, [1995] AC 148, [1994] 3 All ER 106, 67 TC 81, [1994] 3 WLR 299

[New search] [Printable PDF version] [Help]


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.

A HTML version of this file is not available click here to view the whole pdf version : [1994] UKHL TC_67_56

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKHL/1994/TC_67_56.html