Hearings
England & Wales
18 Jul 1974 [1975] Ch 290; [1974] 3 WLR 813; [1974] 3 All ER 802, Ch D
30 Jan 1976 [1976] Ch 264; [1976] 2 WLR 657; [1976] 1 All ER 807, CA
25 Feb 1976 (pet dis) [1976] 2 WLR 668, HL(E)
In re Whitfield’s Estate
Additional names
Subject Matter
REVENUE — Estate duty — Gift inter vivos — Donor borrowing money to purchase policies of assurance on her life for benefit of donees — Money under policies to be used by donees for payment of duty on gifts after donor's death — Whether debt incurred wholly for donor's benefit and deductible from estate — Finance Act 1894, s 7 (1) (a)
[1975] Ch 290; [1976] Ch 264; [1974] 3 WLR 813; [1976] 2 WLR 657
Appellate History
In re Whitfield’s Estate [1975] Ch 290; [1974] 3 WLR 813; [1974] 3 All ER 802, Ch D
Decision of Walton J reversed
In re Whitfield’s Estate [1976] Ch 264; [1976] 2 WLR 657; [1976] 1 All ER 807, CA