Hearings
England & Wales
22 Jun 1961 [1962] Ch 305; [1961] 3 WLR 781; [1961] 3 All ER 158, Ch D
17 Apr 1962 [1963] Ch 135; [1962] 3 WLR 347; [1962] 2 All ER 521, CA
29 May 1963 [1964] AC 1393; [1963] 2 WLR 1407; [1963] 2 All ER 722, HL(E)
Coutts & Co v Inland Revenue Comrs
Additional names
Subject Matter
REVENUE — Estate duty — “Surviving spouse” exemption — Derivative settlement — Duty paid on death of first life tenant — Subsequent settlement of limited interests on death — Whether deceased competent to dispose of “settled estates” — Whether claim for duty “in respect of” settled estates — Finance Act, 1894, s 5 (2) — Finance Act, 1914, s 14
[1962] Ch 305; [1963] Ch 135; [1964] AC 1393; [1961] 3 WLR 781; [1962] 3 WLR 347; [1963] 2 WLR 1407
Appellate History
Coutts & Co v Inland Revenue Comrs [1962] Ch 305; [1961] 3 WLR 781; [1961] 3 All ER 158, Ch D
Decision of Buckley J affirmed
Coutts & Co v Inland Revenue Comrs [1963] Ch 135; [1962] 3 WLR 347; [1962] 2 All ER 521, CA
Coutts & Co v Inland Revenue Comrs [1963] Ch 135; [1962] 3 WLR 347; [1962] 2 All ER 521, CA
Decision of the Court of Appeal affirmed
Coutts & Co v Inland Revenue Comrs [1964] AC 1393; [1963] 2 WLR 1407; [1963] 2 All ER 722, HL(E)