Information between 2nd May 2023 - 26th January 2026
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| Non-Departmental Publications - News and Communications |
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Feb. 18 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: (1) THE EXECUTORS OF MRS LESLIE VIVIENNE ELBORNE DECEASED (2) THE TRUSTEE OF THE ELBORNE LIFE SETTLEMENT (3) THE TRUSTEES OF THE ELBORNE FAMILY SETTLEMENT v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00059 (TCC) Document: (1) THE EXECUTORS OF MRS LESLIE VIVIENNE ELBORNE DECEASED (2) THE TRUSTEE OF THE ELBORNE LIFE SETTLEMENT (3) THE TRUSTEES OF THE ELBORNE FAMILY SETTLEMENT v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00059 (TCC) (PDF) News and Communications Found: us to the leading authorities, including the decisions of the Court of Appeal in Buzzoni and Viscount Hood |