17 Dec 1958 [1959] Ch 341; [1959] 2 WLR 99; [1959] 1 All ER 65, Ch D (Danckwerts J)
21 Jul 1959 [1959] Ch 659; [1959] 3 WLR 240, CA (Lord Evershed M.R., Romer and Pearce L.JJ.)
21 Jun 1960 [1961] AC 509; [1960] 3 WLR 280; [1960] 2 All ER 817, HL(E) (Viscout Simonds, Lord Reid, Lord Cohen, Lord Keith of Avonholm and Lord Denning)
STATUTE — Meaning of “deemed” — Humpty Dumpty.
[1959] Ch 341; [1959] Ch 659; [1961] AC 509; [1959] 2 WLR 99; [1959] 3 WLR 240; [1960] 3 WLR 280
REVENUE — Estate duty — Valuation — Shares — Control of company — Shares held by deceased beneficiary — Further shares held as trustee — Whether register of members conclusive — Whether deceased in control of company — Method of valuation — Finance Act, 1894 (57 & 58 Vict. c. 30), s. 7 (5) — Finance Act, 1940 (3 & 4 Geo. 6, c. 29), ss. 55, 58 (as amended by Finance Act, 1946 (9 & 10 Geo. 6, c. 64), s. 47, Sch. 11).
[1959] Ch 341; [1959] Ch 659; [1961] AC 509; [1959] 2 WLR 99; [1959] 3 WLR 240; [1960] 3 WLR 280
COMPANY — Control — Estate duty purposes — Trustee shareholder — Register of members — Whether conclusive — Finance Act, 1940, s. 55.
[1959] Ch 341; [1959] Ch 659; [1961] AC 509; [1959] 2 WLR 99; [1959] 3 WLR 240; [1960] 3 WLR 280
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