The Law Reports (Appeal Cases)
[1924] AC 385
[HOUSE OF LORDS.]
NEVILL APPELLANT; AND COMMISSIONERS OF INLAND REVENUE RESPONDENTS.
1924 Feb. 11.
VISCOUNT HALDANE L.C., VISCOUNT CAVE, LORD SUMNER, LORD PARMOOR, and LORD PHILLIMORE, LORD BLANESBURGH, LORD DUNEDIN, LORD ATKINSON.
Revenue
— Estate Duty
— Assessment
— Aggregation
— Estate settled by Act of Parliament and rendered inalienable
—
Finance Act, 1894 (57 & 58 Vict. c. 30), ss. 1, 4, 5, sub-s. 5.