CASE SUMMARIES: 14 April 1997

The following notes of judgments were prepared by the reporters of the All England Law Reports.

Inheritance tax

Jones & Anr (Administrators of Estate of Balls Deceased) v Inland Revenue Commrs; ChD (Lightman J) 14 February 1997.

The administrators of an estate were not entitled to claim relief under ch IV, pt 6 of the Inheritance Tax Act 1984. The word "sold" in s 191 of the Act meant conveyed or transferred on completion of sale, and although the administrators had entered into a contract for the sale of the pro- perty it had never completed. The value of the property for the purposes of inheritance tax was, therefore, the probate value.

David Parry (Ellison & Co, Colchester) for the plaintiffs; Michael Furness (IR Solicitor) for the Crown.

Paternity

U v W (A-G intervening); FD; (Wilson J) 19 Feb 1997.

An application by the mother of twins for a declaration of non-genetic paternity was dismissed. The parties had received fertilisation treatment in Italy and had been "treated together" for the purposes of s 28 of the Human Fertilisation and Embryology Act 1990. Although the treatment had been provided outside the UK by a doctor who was not, for the purposes of s 28, a person to whom a licence applied, s 28(3), which was prima facie restrictive of the freedom to provide services under art 59 of the EEC Treaty, did not infringe art 59.

David Vaughan QC, Barbara Hewson (Kitsons) for the applicant; Timothy Scott QC, Paul Storey (Tozers) for the respondent; Nicholas Paines (DSS Solicitor) for the Attorney-General.

VAT

Jubilee Recreation Centre Ltd v Customs & Excise Commrs; QBD (Lightman J) 6 March 1997.

Building work carried out on a protected building was zero-rated for VAT, since the building was used as a sports centre "similarly" to a village hall for the benefit of the local community, which included people working in the area as well as residents.

Andrew Hitchmough (McKenna & Co) for the taxpayer; Michael Kent QC (C & E) for the Crown.

Latest stories from i100
Have you tried new the Independent Digital Edition apps?
Independent Dating
and  

By clicking 'Search' you
are agreeing to our
Terms of Use.

iJobs Job Widget
iJobs People

Business Support - Banking - Halifax - £250 pd

£150 - £250 per day: Orgtel: HR Analyst - Banking - HR - Halifax - £150 - £250...

Geography Teacher

£24000 - £33600 per annum + pre 12 week AWR : Randstad Education Manchester Se...

Marketing Executive

£28000 - £32000 per annum: Charter Selection: A professional services company ...

Day In a Page

Screwing your way to the top? Good for Lana Del Rey for helping kill that myth

Screwing your way to the top?

Good for Lana Del Rey for helping kill that myth, says Grace Dent
Will the young Britons fighting in Syria be allowed to return home and resume their lives?

Will Britons fighting in Syria be able to resume their lives?

Tony Blair's Terrorism Act 2006 has made it an offence to take part in military action abroad with a "political, ideological, religious or racial motive"
Beyoncé poses as Rosie the Riveter, the wartime poster girl who became a feminist pin-up

Beyoncé poses as Rosie the Riveter

The wartime poster girl became the ultimate American symbol of female empowerment
The quest to find the perfect pair of earphones: Are custom, 3D printed earbuds the solution?

The quest to find the perfect pair of earphones

Earphones don't fit properly, offer mediocre audio quality and can even be painful. So the quest to design the perfect pair is music to Seth Stevenson's ears
US Army's shooting star: Lt-Col Steven Cole is the man Hollywood calls when it wants to borrow a tank or check a military uniform

Meet the US Army's shooting star

Lt-Col Steven Cole is the man Hollywood calls when it wants to borrow a tank or check a military uniform
Climate change threatens to make the antarctic fur seal extinct

Take a good look while you can

How climate change could wipe out this seal
Should emergency hospital weddings be made easier for the terminally ill?

Farewell, my lovely

Should emergency hospital weddings be made easier?
Man Booker Prize 2014 longlist: Crowdfunded novel nominated for first time

Crowdfunded novel nominated for Booker Prize

Paul Kingsnorth's 'The Wake' is in contention for the prestigious award
Vladimir Putin employs a full-time food taster to ensure his meals aren't poisoned

Vladimir Putin employs a full-time food taster

John Walsh salutes those brave souls who have, throughout history, put their knives on the line
Tour de France effect brings Hollywood blockbusters to Yorkshire

Tour de France effect brings Hollywood blockbusters to Yorkshire

A $25m thriller starring Sam Worthington to be made in God's Own Country
Will The Minerva Project - the first 'elite' American university to be launched in a century - change the face of higher learning?

Will The Minerva Project change the face of higher learning?

The university has no lecture halls, no debating societies, no sports teams and no fraternities. Instead, the 33 students who have made the cut at Minerva, will travel the world and change the face of higher learning
The 10 best pedicure products

Feet treat: 10 best pedicure products

Bags packed and all prepped for holidays, but feet in a state? Get them flip-flop-ready with our pick of the items for a DIY treatment
Commonwealth Games 2014: Great Scots! Planes and pipers welcome in Glasgow's Games

Commonwealth Games 2014

Great Scots! Planes and pipers welcome in Glasgow's Games
Jack Pitt-Brooke: Manchester City and Patrick Vieira make the right stand on racism

Jack Pitt-Brooke

Manchester City and Patrick Vieira make the right stand on racism
How Terry Newton tragedy made iron men seek help to tackle their psychological demons

How Newton tragedy made iron men seek help to tackle their psychological demons

Over a hundred rugby league players have contacted clinic to deal with mental challenges of game