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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
Bennett, In re; Jones v Bennett [1896] UKLawRpCh 40; [1896] 1 Ch 778 Court of Chancery United Kingdom 9 Mar 1896 CommonLII flag 8
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
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
Gjers, In re; Cooper v Gjers [1899] UKLawRpCh 78; [1899] 2 Ch 54 Court of Chancery United Kingdom 13 May 1899 CommonLII flag 3
Heather v PE Consulting Group Ltd (1972) 48 Tax Cas 293 United Kingdom circa 1972 flag 9
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
In re Roberts Will Trusts [1937] Ch 274 Court of Chancery United Kingdom circa 1937 LexisNexis / Westlaw flag 2
Lloyds Bank Ltd v Duker [1987] 3 All ER 193; [1987] 1 WLR 1324 United Kingdom circa 1987 LexisNexis flag 12
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
Re McClure (1906) 76 LJCh 52 Court of Chancery United Kingdom circa 1906 flag 1
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
51 Tax Cas 125 51 Tax Cas 125 United Kingdom circa 2003 flag 1

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