Carver v Duncan
| Jurisdiction | England & Wales |
| Judgment Date | 13 December 1982 |
| Date | 13 December 1982 |
| Court | Chancery Division |
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4 cases
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Carver v Duncan
...history of sections 16, 17 and 18 of the Finance Act 1973 is referred to by Vinelott J. in his judgment in the instant cases [1983] 1 W.L.R. 494, 505, and had been subjected to more detailed examination by the same judge in Inland Revenue Commissioners v. Berrill [1981] 1 W.L.R. 1449 [1981]......
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Carver v Duncan
...section 16 subsec-or-para (2)Finance Act 1973, sec. 16(2). These were appeals by the Crown from a decision of Vinelott J., reported at [1983] BTC 51, that trustees' expenditure on life assurance premiums and investment advisers' fees were deductible in ascertaining the amount of trust incom......
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Trustees of the Mrs PL Travers Will Trust
...conclusion we have reached.Case-law relevant to section 686, section 479 and their predecessor provisions [32]In Carver v Duncan (HMIT)TAX[1983] BTC 51, to which we were referred, Vinelott J saw no reason to give the word "accumulated" in a predecessor provision to Income and Corporation Ta......
- HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust