Stow v Stow

Subject Matter

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

[2008] Ch 461; [2008] 3 WLR 827