000			00936cab a2200229 4500
001			A157
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u27340
041			_aeng
245			_aInland Revenue Commissioners v Spencer-Nairn
260			_c1991
350			_a0
490			_aSimon`s Tax Cases _v1991 STC 60-79(20)
520			_aCourt 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).
650			_aCAPITAL TRANSFER TAX
650			_aDIMINUTION IN VALUE
650			_aLANDOWNER
650			_aTRANSFER OF VALUE
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c18397 _d18397