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Phizackerley v Revenue & Customs   flag 

[2007] UKSPC SPC00591
United Kingdom Special Commissioners of Income Tax
United Kingdom
14th February, 2007

Legislation Cited

Legislation Name Provision
Finance Act 1975 s10
Finance Act 1986 s11, s103

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Dennis (decd), Re [1981] 2 All ER 140 United Kingdom circa 1981 LexisNexis flag 77
In re E , decd [1966] 1 WLR 709 United Kingdom circa 1966 LexisNexis / Westlaw flag 7
Millward v Shenton [1972] 1 WLR 711 United Kingdom circa 1972 LexisNexis / Westlaw flag 6
Re Christie (deceased) [1979] Ch 168; [1979] 1 All ER 546 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 13
Re Coventry (deceased) [1979] 2 All ER 408; [1980] Ch 461 Court of Chancery United Kingdom circa 1980 LexisNexis flag 2
Re Coventry [1980] Ch 461; [1979] 3 All ER 815; [1979] 3 WLR 802 Court of Chancery United Kingdom circa 1980 LexisNexis / Westlaw flag 79
Re Duranceau [1952] 3 DLR 714 circa 1952 10

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