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United Kingdom Special Commissioners of Income Tax Decisions
You are here: BAILII >> Databases >> United Kingdom Special Commissioners of Income Tax Decisions >> McDowall v Inland Revenue [2003] UKSC SPC00382 (26 June 2003)
URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00382.html
Cite as: [2003] UKSC SPC00382, [2003] UKSC SPC382
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Decision Summary Information |
|
| Decision Number: | SPC/00382 |
| Appellant: | William C McDowall |
| Respondent: | The Commissioners of Inland Revenue |
| Chairmen / Special Commissioners: |
Colin
BISHOPP
J Gordon REID QC |
| Date of Decision: | 26.06.2003 |
| Main Category: | INHERITANCE TAX |
| Main Subcategory: | Gifts |
| Secondary Category: | INHERITANCE TAX |
| Secondary Subcategory: | Trusts |
| Notes: | |
| Inheritance Tax; gifts made by attorney on behalf of deceased under power of attorney; whether gifts validly made; construction of power of attorney; whether strict construction applicable; effect on value of taxpayer's estate if gifts invalid and reducible but not reduced by date of death or thereafter; relevance of surrounding circumstances; relevance of Prescription and Limitation (Scotland) Act 1973; whether certain gifts part of normal expenditure out of income; Inheritance Tax Act 1984 sections 5, 21, 150 and 221 |
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| Decision to Download: | No copy available |