Hearings
England & Wales
01 Jul 1977 [1977] 1 WLR 1227; [1977] 3 All ER 1009, Ch D
05 May 1978 [1979] Ch 63; [1978] 3 WLR 459; [1978] 3 All ER 513, CA
01 Nov 1979 [1980] AC 896; [1979] 3 WLR 689; [1979] 3 All ER 775, HL(E)
Inland Revenue Comrs v Plummer
Subject Matter
REVENUE — Tax avoidance — Sale of annuity to charity — Surtax payer selling five-year annuity to registered charity — Yearly sum equalling £500 after deduction of income tax paid by taxpayer in consideration for receiving £2,480 from charity — Whether payment of “any annuity or other annual payment” — Whether yearly payments made for “valuable and sufficient consideration” — Whether scheme expressly designed to avoid tax falling within statutory definition of “settlement” — Whether yearly payments deductible from total income for tax purposes — Income and Corporation Taxes Act 1970, ss 52 (1), 434, 454 (3), 457
[1979] Ch 63; [1980] AC 896; [1977] 1 WLR 1227; [1978] 3 WLR 459; [1979] 3 WLR 689
Appellate History
Inland Revenue Comrs v Plummer [1977] 1 WLR 1227; [1977] 3 All ER 1009, Ch D
Decision of Walton J affirmed
Inland Revenue Comrs v Plummer [1979] Ch 63; [1978] 3 WLR 459; [1978] 3 All ER 513, CA
Inland Revenue Comrs v Plummer [1979] Ch 63; [1978] 3 WLR 459; [1978] 3 All ER 513, CA
Decision of the Court of Appeal affirmed
Inland Revenue Comrs v Plummer [1980] AC 896; [1979] 3 WLR 689; [1979] 3 All ER 775, HL(E)