Revenue and Customs Comrs v Trustees of the Peter Clay Discretionary Trust

[2009] STC 469
[2008] EWCA Civ 1441
[2009] 2 W.L.R. 1353
[2009] 2 WLR 1353
[2009] 2 All ER 683

Revenue and Customs Comrs
vTrustees of the Peter Clay Discretionary Trust

Court:
Court of Appeal

Judges: Arden LJ
Lloyd LJ
Sir John Chadwick

Legislative References:
Taxes Management Act 1970 - section 56A
Finance Act 1984 - section 127 of Schedule 22; paragraph 7 of Schedule 22
Income and Corporation Taxes Act 1988 - section 686
Finance Act 1997 - section 69 of Schedule 7; paragraph 12(1) of Schedule 7
Finance (No 2) Act 1997 - section 32(6)
Income Tax (Earnings and Pensions) Act 2003 - paragraph 100 of Schedule 6
Finance Act 1973 - section 16(2)(d)

Case References:
Jones v Bennett - [1896] 1 Ch 778
Carver v Duncan - [1985] 1 AC 1082
Carver v Duncan - [1985] AC 1082

Hearing date: 10 October 2008
Judgment date: 19 December 2008

Appeal allowed in part.

[1]
Income and Corporation Taxes Act 1988, s 686(2AA) , as inserted: see post, para 3.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).