Gilchrist (as trustee of the J P Gilchrist 1993 Settlement) v Revenue and Customs Comrs
| Jurisdiction | UK Non-devolved |
| Judgment Date | 11 April 2014 |
| Neutral Citation | [2014] UKUT 169 (TCC) |
| Date | 11 April 2014 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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14 cases
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Lee Victor Addlesee (and the others listed in the Schedule annexed to the Amended Claim Form) v Dentons Europe LLP
...privilege. 87 Mr Grant rightly points out that Garvin was followed by Judge Berner in Ford v Financial Conduct Authority [2018] UKUT 358 (TCC) and by Arnold J in Shlosberg. It is also referred to in a number of leading textbooks, usually as supporting the proposition that legal advice privi......
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Strategic Branding Ltd
...(or “satisfied”) that the earlier decision is wrong (see Gilchrist (as trustee of the JP Gilchrist 1993 Settlement) v R & C Commrs [2014] BTC 513 at [85] to [101] and Fiander v R & C Commrs [2021] BTC 534 at [36]). I do not consider that HMRC's intention to appeal, or even the fact of a pen......
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MH (Review; Slip Rule; Church Witnesses) Iran
... ... CG [2004] UKIAT 303 Gilchrist v Commissioners for Her Majesty's Revenue and ... ...
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C v Governing Body of a School
... ... :2017:0905JUD007811713; 66 EHRR 26, GC Gilchrist v Revenue and Customs Comrs [2014] UKUT 169 ... ...
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1 firm's commentaries
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Weekly Tax Update - May 11th
...before the first ten year anniversary under IHTA 1984 s.69(5)(c). This case followed the Upper Tribunal (UT) decision in Gilchrist ([2014] UKUT 0169 (TCC)) that it was not bound by the 2009 High Court decision in Pierce v Wood (EWHC The Mrs M Seddon Second Discretionary Settlement was estab......
2 books & journal articles
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STANDING AS A BARRIER FOR CONSTITUTIONAL CHALLENGES TO CIVIL AG-GAG STATUTES.
...in part by W. Watersheds Project v. Michael, No. 15-CV-169-SWS, 2018 WL 5318261, at *10 (D. Wyo. Oct. 29, 2018); Act of Mar. 12, 2015, ch. 183, [section] 3, 2015 Wyo. Sess. Laws (codified as amended at Wyo. Stat Ann. [section] 40-27-101 (2017)), held unconstitutional in part by W. Watershed......
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Revisiting the Precedential Status of Crown Court Decisions
...(Admin); [2010] 2 WLR 1012, [75], and on appeal [2011] UKSC 28; [2012] 1 AC 663, [43]; Gilchrist v Revenue and Customs Commissioners [2014] UKUT 169 (TCC); [2015] Ch 183, 26. Senior Courts Act 1981 s 45(1).27. RE Megarry, ‘Reporting the Unreported’ (1954) 70 LQR 246, 250.28. [2007] EWHC 349......