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United Kingdom Special Commissioners of Income Tax Decisions


You are here: BAILII >> Databases >> United Kingdom Special Commissioners of Income Tax Decisions >> McDowall v Inland Revenue [2003] UKSC SPC00382 (26 June 2003)
URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00382.html
Cite as: [2003] UKSC SPC00382, [2003] UKSC SPC382

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Decision Summary Information

Decision Number: SPC/00382
 
Appellant: William C McDowall
 
Respondent: The Commissioners of Inland Revenue
 
Chairmen / Special
Commissioners:
Colin BISHOPP
J Gordon REID QC
 
Date of Decision: 26.06.2003
 
Main Category: INHERITANCE TAX
Main Subcategory: Gifts
 
Secondary Category: INHERITANCE TAX
Secondary Subcategory: Trusts
 
Notes:  
Inheritance Tax; gifts made by attorney on behalf of deceased under power of attorney; whether gifts validly made; construction of power of attorney; whether strict construction applicable; effect on value of taxpayer's estate if gifts invalid and reducible but not reduced by date of death or thereafter; relevance of surrounding circumstances; relevance of Prescription and Limitation (Scotland) Act 1973; whether certain gifts part of normal expenditure out of income; Inheritance Tax Act 1984 sections 5, 21, 150 and 221
 
Decision to Download:No copy available
 


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URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00382.html