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.

Start your day with The Independent, sign up for daily news emails
  • Get to the point
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

Recruitment Genius: HR Manager

£36000 - £45000 per annum: Recruitment Genius: This is an exciting opportunity...

Ashdown Group: HR Manager Shared Services - Uxbridge, - 1 Year contract

£50000 per annum: Ashdown Group: HR Manager Shared Services - Uxbridge, Stock...

Recruitment Genius: Graduate Human Resource Officer and Executive Assistant

Negotiable: Recruitment Genius: This is an exciting opportunity to join one of...

Ashdown Group: HR Assistant (Events business) - Central Manchester - £20K

£18000 - £20000 per annum + Benefits: Ashdown Group: HR Assistant (Events busi...

Day In a Page

'It was first time I had ever tasted chocolate. I kept a piece, and when Amsterdam was liberated, I gave it to the first Allied soldier I saw'

Bread from heaven

Dutch survivors thank RAF for World War II drop that saved millions
Britain will be 'run for the wealthy and powerful' if Tories retain power - Labour

How 'the Axe' helped Labour

UK will be 'run for the wealthy and powerful' if Tories retain power
Rare and exclusive video shows the horrific price paid by activists for challenging the rule of jihadist extremists in Syria

The price to be paid for challenging the rule of extremists

A revolution now 'consuming its own children'
Welcome to the world of Megagames

Welcome to the world of Megagames

300 players take part in Watch the Skies! board game in London
'Nymphomaniac' actress reveals what it was really like to star in one of the most explicit films ever

Charlotte Gainsbourg on 'Nymphomaniac'

Starring in one of the most explicit films ever
Robert Fisk in Abu Dhabi: The Emirates' out-of-sight migrant workers helping to build the dream projects of its rulers

Robert Fisk in Abu Dhabi

The Emirates' out-of-sight migrant workers helping to build the dream projects of its rulers
Vince Cable interview: Charging fees for employment tribunals was 'a very bad move'

Vince Cable exclusive interview

Charging fees for employment tribunals was 'a very bad move'
Iwan Rheon interview: Game of Thrones star returns to his Welsh roots to record debut album

Iwan Rheon is returning to his Welsh roots

Rheon is best known for his role as the Bastard of Bolton. It's gruelling playing a sadistic torturer, he tells Craig McLean, but it hasn't stopped him recording an album of Welsh psychedelia
Russell Brand's interview with Ed Miliband has got everyone talking about The Trews

Everyone is talking about The Trews

Russell Brand's 'true news' videos attract millions of viewers. But today's 'Milibrand' interview introduced his resolutely amateurish style to a whole new crowd
Morne Hardenberg interview: Cameraman for BBC's upcoming show Shark on filming the ocean's most dangerous predator

It's time for my close-up

Meet the man who films great whites for a living
Increasing numbers of homeless people in America keep their mobile phones on the streets

Homeless people keep mobile phones

A homeless person with a smartphone is a common sight in the US. And that's creating a network where the 'hobo' community can share information - and fight stigma - like never before
'Queer saint' Peter Watson left his mark on British culture by bankrolling artworld giants

'Queer saint' who bankrolled artworld giants

British culture owes a huge debt to Peter Watson, says Michael Prodger
Pushkin Prizes: Unusual exchange programme aims to bring countries together through culture

Pushkin Prizes brings countries together

Ten Scottish schoolchildren and their Russian peers attended a creative writing workshop in the Highlands this week
14 best kids' hoodies

14 best kids' hoodies

Don't get caught out by that wind on the beach. Zip them up in a lightweight top to see them through summer to autumn
Robert Fisk in Abu Dhabi: The acceptable face of the Emirates

The acceptable face of the Emirates

Has Abu Dhabi found a way to blend petrodollars with principles, asks Robert Fisk