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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 >> Two Settlors v Inland Revenue [2003] UKSC SPC00385 (07 October 2003)
URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00385.html
Cite as: [2003] UKSC SPC00385, [2003] UKSC SPC385
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Decision Summary Information |
|
| Decision Number: | SPC/00385 |
| Appellant: | Two Settlors |
| Respondent: | The commissioners of Inland Revenue |
| Chairmen / Special Commissioners: |
Dr John F
AVERY JONES
CBE
|
| Date of Decision: | 07.10.2003 |
| Main Category: | INHERITANCE TAX |
| Main Subcategory: | Other |
| Notes: | |
| INHERITANCE TAX - hold-over relief from capital gains tax where there has been a chargeable transfer for inheritance tax - Notice of Determination that there has been no loss to the transferor's estate - whether a valid Determination - no, with the consequence that there is no right of appeal |
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| Decision to Download: | No copy available |