Inland Revenue Commissioners v Spencer-Nairn
Language: English Series: Simon`s Tax Cases ; 1991 STC 60-79(20)Publication details: 1991Subject(s): Summary: Court of Session. Capital transfer tax - disposition - transfer of value - disposition to a connected person resulting in diminution of value of transferor`s estate - whether transferor intended to confer gratuitous benefit on any person - whether disposition such as might be expected in transaction at arm`s length between unconnected persons - Finance Act 1975 ss20(2), (4).| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | A157 (Browse shelf(Opens below)) | 1 | Available | 27340-1001 |
Court of Session. Capital transfer tax - disposition - transfer of value - disposition to a connected person resulting in diminution of value of transferor`s estate - whether transferor intended to confer gratuitous benefit on any person - whether disposition such as might be expected in transaction at arm`s length between unconnected persons - Finance Act 1975 ss20(2), (4).