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Peter Clay Discretionary Trust v Revenue & Customs   flag 

[2007] UKSPC SPC00595
United Kingdom Special Commissioners of Income Tax
United Kingdom
27th February, 2007

Legislation Cited

Legislation Name Provision
Trustee Act 1925 (NSW) s22

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Schmidt v Rosewood Trust Ltd [2003] UKPC 26; [2003] 2 AC 709; [2003] 3 All ER 76; [2003] 2 WLR 1442; [2003] All ER (D) 442 Privy Council United Kingdom 27 Mar 2003 BAILII flag 170
Chesterfield's (Earl of) Trusts, In re [1883] UKLawRpCh 153; (1883) 24 Ch D 643 Court of Chancery United Kingdom 23 Jun 1883 CommonLII flag 20
Macdonald v Irvine [1878] UKLawRpCh 9; (1878) 8 Ch D 101; 47 LJCh 494 Court of Chancery United Kingdom 15 Jan 1878 CommonLII flag 15
Bosanquet v Allen (Inspector of Taxes); Carver v Duncan (Inspector of Taxes) [1985] AC 1082; [1985] 2 WLR 1010 United Kingdom circa 1985 LexisNexis / Westlaw flag 13
Lloyds Bank Ltd v Duker [1987] 3 All ER 193; [1987] 1 WLR 1324 United Kingdom circa 1987 LexisNexis flag 12
Heather v PE Consulting Group Ltd (1972) 48 Tax Cas 293 United Kingdom circa 1972 flag 9
Bennett, In re; Jones v Bennett [1896] UKLawRpCh 40; [1896] 1 Ch 778 Court of Chancery United Kingdom 9 Mar 1896 CommonLII flag 8
Howe v Earl of Dartmouth (1802) 7 Ves Jr 137 Court of Chancery United Kingdom circa 1802 flag 7
In re Duke of Norfolk's Settlement Trusts [1979] Ch 37 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 3
Gjers, In re; Cooper v Gjers [1899] UKLawRpCh 78; [1899] 2 Ch 54 Court of Chancery United Kingdom 13 May 1899 CommonLII flag 3
In re Roberts Will Trusts [1937] Ch 274 Court of Chancery United Kingdom circa 1937 LexisNexis / Westlaw flag 2
Re McClure (1906) 76 LJCh 52 Court of Chancery United Kingdom circa 1906 flag 1
51 Tax Cas 125 51 Tax Cas 125 United Kingdom circa 1985 flag 1

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