United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Countess Fitzwilliam v Inland Revenue Commissioners [1993] UKHL TC_67_614 (01 July 1993)
URL: http://www.bailii.org/uk/cases/UKHL/1993/TC_67_614.html
Cite as: 67 TC 614, [1993] STC 502, [1993] STI 1038, [1993] 3 All ER 184, [1993] 1 WLR 1189, [1993] WLR 1189, [1993] UKHL TC_67_614

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

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).

A HTML version of this file is not available click here to view the whole pdf version : [1993] UKHL TC_67_614

About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010