.png)
.png)
The decision in Marshall v Kerr could not be made now for the reasons that the House of Lords gave in 1994. CHRISTOPHER SOKOL, barrister, explains why not
Marshall v Kerr [1994] STC 638 had as exciting and volatile a passage through the courts as a case can have. As the headnote in Simon's Tax Cases 1994 puts it:
'The Crown appealed with leave granted by the House of Lords … from the order of the Court of Appeal (Lord Justices Balcombe and Simon Brown and Mr Justice Peter Gibson) … allowing an appeal by the taxpayer Simon P A Kerr from the order of Mr Justice Harman … allowing the Crown's appeal from the determination of a Special Commissioner allowing an appeal by the taxpayer.'
The House of Lords allowed the Crown's appeal nem com.
Background facts
The facts of the case were very simple. The testator died on 27 February 1977 resident and domiciled in Jersey. By a deed of family arrangement made on 31 January 1978 while the estate was still being...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
