The Law Reports (Chancery Division)
[2008] Ch 461
Stow and others v Stow and others
[2008] EWHC 495 (Ch)
2008 Feb 14,
15;
March 14
March 14
Warren J
High Court— Jurisdiction— Whether excluded— Revenue issuing notices of determination to settlement trustees in respect of capital taxes— Trustees appealing to special commissioners— Trustees subsequently bringing High Court proceedings for declaratory relief against revenue and others— Beneficial ownership of settled assets issue both in tax appeals and in High Court proceedings— Revenue applying to strike out High Court proceedings— Whether special commissioners having exclusive jurisdiction to determine issue— Whether High Court proceedings to be stayed pending determination of tax appeals